Principal Commissioner of Income TAXDELHI-02 v. M/S Craftpac Container Pvt. Ltd.
Case brief
What is this about?
This order dismissed the Income Tax appeal because the tax effect fell below INR 2 crores, making the matter ineligible for continuation under Circular No. 9/2024 dated 17 September 2024.
What did the court decide?
The appeal was dismissed on the ground that the tax effect is less than INR 2 crores and thus not liable to be continued in light of Circular No. 9/2024.