This order deals with Income Tax Appeals where the appellant relied on CBDT Circular No. 9/2024 to argue low tax effect.
The Income Tax Appeals were dismissed on the ground of low tax effect based on CBDT Circular No. 9/2024.
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.
$~1, 3 and 17
PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.
Versus
M/S CANDOR GURGAON TWO DEVELOPERS AND PROJECTS PVT. LTD. .....Respondent Through: Mr. Sachit Jolly and Mr. Rishabh Malhotra, Advocates.
3.
PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.
Versus
M/S CANDOR KOLKATA ONE HI TECH STRUCTURE PVT. LTD. .....Respondent
Through: Mr. Sachit Jolly and Mr. Rishabh Malhotra, Advocates.
17 .
PR. COMMISSIONER OF
INCOME TAX-1, DELHI .....Appellant Through: Mr. Sanjay Kumar and Ms. Easha, Advocates.
Versus
M/S CANDOR KOLKATA ONE HI-TECH STRUCTURE P. LTD. .....Respondent
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 01/10/2024 at 12:02:37
Through: Mr. Sachit Jolly and Mr. Rishabh Malhotra, Advocates.
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 24.09.2024
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
SEPTEMBER 24, 2024/ vp
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 01/10/2024 at 12:02:37
Principal Commissioner of Income Tax-1
M/s Candor Gurgaon Two Developers and Projects Pvt. Ltd.
M/s Candor Kolkata One Hi Tech Structure Pvt. Ltd.
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
