Income tax appeals by the Commissioner (Exemptions) were disposed of as tax effect fell below INR 2 crores per CBDT Circular No.9/2024; proposed questions of law were left open for an appropriate case.
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.
$~9, 10, 11 & 13
M/S INDIAN OLYMPIC ASSOCIATION .....Respondent Through: Mr. Satyen Sethi & Mr. Arta Trana Panda, Advs. + ITA 400/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.
versus
INDIA INTERNATIONAL CENTRE .....Respondent Through: Mr. Amol Sinha, Mr. Kshitiz Garg & Mr. Sourav Verma, Advs. + ITA 402/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC
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 09/12/2024 at 12:58:35
with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs. versus
INDIA INTERNATIONAL CENTRE .....Respondent
Through: Mr. Amol Sinha, Mr. Kshitiz Garg & Mr. Sourav Verma, Advs.
COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant
Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.
versus
INDIA HABITAT CENTRE .....Respondent
Through: Mr. Rakesh Tiku, Sr. Adv. with Mr. P. Roy Chaudhary, Adv.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA
O R D E R % 05.12.2024
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 09/12/2024 at 12:58:35
pursued further in light of Circular No.9/2024 dated 17 September 2024 issued by Central Board of Direct Taxes
YASHWANT VARMA, J
DHARMESH SHARMA, J
DECEMBER 05, 2024 Ch
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 09/12/2024 at 12:58:35
Commissioner of Income Tax (Exemptions) Delhi
M/s Indian Olympic Association
India International Centre
India Habitat Centre
Yashwant Varma
Dharmesh Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
