The Delhi High Court dismissed the Revenue's appeal against the ITAT order for the assessment year 1990-91 because the tax effect (₹2 crore) fell below the threshold limit of ₹2 crore specified in the September 24, 2024 Circular.
Present appeal dismissed on account of low tax effect.
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$~R-45
Versus
DALMIA CEMENT (BHARAT) LTD. .....Respondent
Through:
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
% 10.12.2024
ACTING CHIEF JUSTICE
TUSHAR RAO GEDELA, J
DECEMBER 10, 2024 M
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Commissioner of Income Tax Delhi IV
Dalmia Cement (Bharat) Ltd.
Tushar Rao Gedela
As recorded by the court registry
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