The appeal against an income-tax order was dismissed as not pressed by the Revenue, relying on Circular No. 21/2015 dated 10 December 2015 due to the tax effect being less than Rs. 20 lakhs.
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.
$~R-25
THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. P. Roy Chaudhury, Sr. Standing Counsel with Ms. Vibhooti Malhotra and Mr. Aamir Aziz, Advocates.
versus
M/S GOODYEAR INDIA LTD. ..... Respondent Through: Ms. Kavita Jha and Ms. Mehak Gupta, Advocates.
CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI O R D E R % 02.08.2016
S.MURALIDHAR, J
NAJMI WAZIRI, J
AUGUST 02, 2016
kk
The Commissioner of Income Tax
M/s Goodyear India Ltd.
S. Muralidhar
Najmi Waziri
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
