In ITA 1019/2019, the Delhi High Court dismissed an income tax appeal on the ground of low tax effect in light of CBDT Circular No. 9/2024.
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.
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PR. COMMISSIONER OF
INCOME TAX (CENTRAL)- 2 .....Appellant
Through: Mr. Indruj Rai, SSC with Mr. Sanjeev Menon and Mr. Rahul Singh, JSCs.
versus
M/S MAGIC AUTO PVT. LTD. .....Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani and Ms. Ananya Kapoor, Advocates.
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R % 24.09.2024
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
SEPTEMBER 24, 2024/ vp
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/10/2024 at 12:02:32
Pr. Commissioner of Income Tax (Central)
M/s Magic Auto Pvt. Ltd.
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
