Income tax appeal dismissed due to low tax effect (< INR 2 crores) per Circular No. 9/2024; questions of law kept open.
Appeal dismissed on ground of low tax effect; questions of law kept open. ¶¶11
The appeal is dismissed on the ground of low tax effect as the tax effect falls below INR 2 Crores per Circular No. 9/2024 dated 17 September 2024. The proposed questions of law are kept open. ¶¶11
$~66
COMMISSIONER OF INCOME TAX DELHI II .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashivini Kr. and Mr. Rishabh Nangia, JSCs.
versus
MCDONALD'S INDIA P.LTD. .....Respondent Through: Appearance not given.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R % 06.02.2025
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
FEBRUARY 06, 2025/nd
This is a digitally signed order.
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1 issue framed by the court
Whether the appeal should be dismissed on the ground of low tax effect below INR 2 crores as per Circular No. 9/2024.¶¶10
1 provisions across 1 enactments
How this case reached the court
Order giving rise to tax effect below INR 2 Crores¶¶10
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
