In The Pr. Commissioner Of Income Tax -3 v. Dlf Utilities Limited, 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.
$~47
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 68/2019 & CM Appl. 3771/2019
THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Std. Counsel.
..... Appellant
versus
DLF UTILITIES LIMITED
..... Respondent
Through: Ms. Kavita Jha & Ms. Devika Jain, Advs.
CORAM:HON’BLE MR. JUSTICE S. RAVINDRA BHATHON’BLE MR. JUSTICE PRATEEK JALAN
%
O R D E R25.01.2019
The tax effect in this case is ₹37 lakhs i.e. which is below the
mandatory limit prescribed for the purpose in the notification dated 11.07.2018.
The appeal is therefore dismissed.
S. RAVINDRA BHAT, J
JANUARY 25, 2019 ‘pv’
PRATEEK JALAN, J
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