Dismissed
Dcit Circle 11(2), New Delhi v. M/S Hindustan Coca Cola Beverages Pvt. Ltd.
Delhi HCITA/122/2024
Case brief
AI extract
What is this about?
The Delhi High Court dismissed an income tax appeal filed by the Revenue against an Appellate Tribunal order for the assessment year 2009-10, holding that the tax effect was below the statutory threshold limit of ₹2 crores specified in a government circular dated September 17, 2024.
What did the court decide?
The appeal is dismissed on account of low tax effect.