Dismissed¶12
The Commissioner of Income Tax, International Taxation -1 Delhi v. Bentley Nevada Inc.
Income Tax Appeal – dismissal on low tax effect
Delhi HCITA/210/2022
Case brief
AI extract
What is this about?
Delhi High Court, ITA 210/2022, order dated 12.02.2025, coram Yashwant Varma and Harish Vaidyanathan Shankar, JJ. Appeal by Commissioner of Income Tax (International Taxation)-1, Delhi against Bentley Nevada Inc. dismissed on the ground of low tax effect, the tax effect falling below the INR 2 crore threshold under Circular No. 9/2024 dated 17 September 2024; proposed questions of law kept open; next hearing date of 19.02.2025 cancelled.
What did the court decide?
The tax effect forming the subject matter of the appeal falls below INR 2 crores and the appeal is accordingly not liable to be continued in light of the provisions of Circular No. 9/2024 dated 17 September 2024. ¶11