Cit v. Sunair Hotels Ltd.
Case brief
What is this about?
ITA 762/2011; CIT v. Sunair Hotels Ltd.; High Court of Delhi; dismissal of income tax appeal for low tax effect below INR 2 crores; Circular No. 9/2024 dated 17 September 2024; proposed questions of law kept open; coram Yashwant Varma and Harish Vaidyanathan Shankar, JJ.; decided 10.01.2025.
What did the court decide?
The tax effect forming the subject matter of the appeal 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. ¶11