The Commissioner Of Income Tax –Ltu v. Mawana Sugar Limited
High Court
19 Dec 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax –Ltu v. Mawana Sugar Limited
Date of order
19 Dec 2024
Assessment year(s)
—
Outcome
Other
Case summary
In The Commissioner Of Income Tax –Ltu v. Mawana Sugar Limited, the High Court (2024) decided the matter.
Decision: 2.The appeal is, consequently, dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~77
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1386/2018
THE COMMISSIONER OF INCOME TAX –LTU
.....Appellant Through: Mr. Siddhartha Sinha, Sr. Standing Counsel
versus
MAWANA SUGAR LIMITED
.....Respondent
Through: Mr. Mauank Nagi and Mr. Tarun Singh, Advs.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE DHARMESH SHARMA
O R D E R19.12.2024
%
1.Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
2.The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
DECEMBER 19, 2024
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