In The Pr. Commissioner Of Income Tax-3 v. De Diamond Electric India P. Ltd. Through: None, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~43
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1401/2018 & CM APPL. 51372-73/2018
THE PR. COMMISSIONER OF INCOME TAX-3 ..... Appellant Through: Mr.Ruchir Bhatia & Mr.Puneet Rai, Advocates versus
..... Appellant
DE DIAMOND ELECTRIC INDIA P. LTD. Through: None.
..... Respondent
CORAM:HON’BLE MR. JUSTICE S. RAVINDRA BHATHON’BLE MR. JUSTICE PRATEEK JALAN
%
O R D E R
18.01.2019
1. It is submitted that the tax effect is below the limit fixed by the notification dated 11.07.2018.
2. The appeal is, therefore, dismissed.
S. RAVINDRA BHAT, J
JANUARY 18, 2019 „hkaur‟
PRATEEK JALAN, J
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