Appeal dismissed on ground of low tax effect in reliance on CBDT Circular No. 9/2024 dated 17 September 2024.
Appeal dismissed on the ground of low tax effect.
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.
$~4
versus
HYUNDAI ROTEM COMPANY .....Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R % 19.09.2024
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
SEPTEMBER 19, 2024/ neha
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 03/07/2025 at 00:31:25
The Commissioner of Income Tax - International Taxation -2
Hyundai Rotem Company
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
