Revenue appeal against Tribunal order for assessment year 2009-10 dismissed as tax effect fell below the ₹2 crore threshold stipulated by the Circular dated 17.09.2024 and no exception applied.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
COMMISSIONER OF INCOME TAX (TDS)- 2, NEW DELHI
.....Appellant Through: Mr Indruj Singh Rai, SSC, Mr Sanjeev Menon and Mr Rahul Singh, JSCs and Mr Anmol Jagga, Advocate.
versus
M/S VIPUL MEDCORP TPA PVT. LTD.
.....Respondent Through: Mr Ved Jain, Mr Nishay Kantoor, Ms Sonia Dodeja and Mr Divyansh, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R % 08.11.2024
2. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular.
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 12/11/2024 at 11:08:12
VIBHU BAKHRU, J
SWARANA KANTA SHARMA, J
NOVEMBER 08, 2024 M
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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 12/11/2024 at 11:08:12
1 issue framed by the court
Should the Revenue's appeal be dismissed as the tax effect is below the ₹2,00,00,000 threshold in the Circular dated 17.09.2024?
Commissioner of Income Tax (TDS)-2, New Delhi
M/S Vipul Medcorp TPA Pvt. Ltd.
Vibhu Bakhru
Swarana Kanta Sharma
As recorded by the court registry
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