Dismissed¶12
Cit v. Catholic Relief Services
Delhi HCITA/152/2013
Case brief
AI extract
What is this about?
Delhi High Court, ITA 152/2013, decided 16.01.2025 (Bench: Yashwant Varma and Harish Vaidyanathan Shankar, JJ.). The CIT's income-tax appeal against Catholic Relief Services was dismissed solely on the ground of low tax effect, the tax effect falling below INR 2 Crores in light of Circular No. 9/2024 dated 17 September 2024; proposed questions of law were kept open. No issue on merits was decided.
What did the court decide?
The tax effect forming the subject matter of the appeal falls below INR 2 Crores and the appeal is not liable to be continued in light of the provisions of Circular No. 9/2024 dated 17 September 2024. ¶11