Dismissed¶14
Pr. Commissioner of Income TAX-6, New Delhi v. Mohan Exports(India) Pvt. Ltd.
Delhi HCITA/704/2017
Case brief
AI extract
What is this about?
Low tax effect dismissal of ITA 704/2017 (with CM APPL. 2564/2025); Pr. Commissioner of Income Tax-6, New Delhi v. Mohan Exports (India) Pvt. Ltd.; High Court of Delhi; decision dated 16.01.2025; tax effect below INR 2 Crores; Circular No. 9/2024 dated 17 September 2024; proposed questions of law kept open; bench: Yashwant Varma and Harish Vaidyanathan Shankar.
What did the court decide?
The tax effect forming the subject matter of the appeal undisputedly falls below INR 2 Crores, and the appeal is therefore not liable to be continued in light of the provisions of Circular No. 9/2024 dated 17 September 2024. ¶13