In The Commissioner Of Income Tax Through: None v. Dalmia Cement Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, accordingly, dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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* IN THE HIGH COURT OF DELHI AT NEW DELHIR-48
+ ITA 221/2005
THE COMMISSIONER OF INCOME TAX Through: None.
..... Petitioner
versus
DALMIA CEMENT LTD
.... Respondent
Through: Mr. Simran Mehta with Ms. Swati R.K.
and Mr. Shivank Datta, Advocates.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH
%
O R D E R04.07.2017
1. It is stated that the tax effect in this appeal is less than Rs. 20 lakhs. In view of Circular No. 21/2015 dated 10[th] December 2015 issued by the Central Board of Direct Taxes, this appeal has to be treated as not pressed by the Revenue.
2. The appeal is, accordingly, dismissed as not pressed.
S.MURALIDHAR, J
JULY 04, 2017/Rm
PRATHIBA M. SINGH, J
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