In The Pr. Commissioner Of Income Tax -4 v. G.d.goenka Pvt. Ltd. Through, the High Court (2018) decided the matter.
Decision: Recording the aforesaid statement, the appeal is disposed of without answering the substantial question of law which is left open.
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 DELHI+ ITA 327/2018
THE PR. COMMISSIONER OF INCOME TAX -4 ..... Appellant Through Mr. Ruchir Bhatia, Adv.
versus
G.D.GOENKA PVT. LTD. Through
..... Respondent
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R% 30.07.2018
Counsel for the appellant/Revenue states that the tax effect in the present appeal is below Rs.50 Lacs and therefore, in terms of circular No. 3/2018 dated 11.07.2018, the substantial question of law raised in the appeal need not be answered.
Recording the aforesaid statement, the appeal is disposed of without answering the substantial question of law which is left open.
SANJIV KHANNA, J
JULY 30, 2018 b
CHANDER SHEKHAR, J
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