The income tax appeal was allowed to be withdrawn by the appellant on the ground that the tax effect is covered under the Circular dated 17 September 2024 issued by the CBDT.
Appeal allowed to be withdrawn; liberty to revive if tax effect not covered under Circular; income tax appeal disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Digitally signed PRAJAKTA by PRAJAKTASAGAR VARTAK SAGAR Date: VARTAK 2024.12.02 12:00:21 +0530
911-ITXA 199-24.DOC
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 199 OF 2024
National Securities Depository Ltd.
...Appellant
...Respondent
Mr. Devvrat Singh for Appellant. Mr. Sameer Dalal for Respondent.
CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. DATE: 27 NOVEMBER 2024.
P.C.
(ADVAIT M. SETHNA, J.)
(G. S. KULKARNI, J.)
Page 1 of 1 27 November 2024
Pr. Commissioner of Income Tax - 8
National Securities Depository Ltd.
G. S. KULKARNI
ADVAIT M. SETHNA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
