The High Court of Delhi dismissed the appeal against income-tax proceedings as the tax effect fell below INR 2 Crores under Circular No. 9/2024 dated 17 September 2024.
Appeal dismissed on the ground of low tax effect.
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COMMISSIONER OF INCOME TAX-III .....Appellant
Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs.
versus
STEEL AUTHORITY OF INDIA LIMITED .....Respondent Through: None.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
JANUARY 17, 2025/ RW
This is a digitally signed order.
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Commissioner of Income Tax-III
Steel Authority of India Limited
Yashwant Varma
Harish Vaidyanathan Shankar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
