Dismissed¶¶11
Commissioner of Income Tax Delhi IV v. Dalmia Cement Bharat Ltd.
Income Tax Appeal (ITA) – tax effect falling below INR 2 Crores
Delhi HCITA/993/2007
Case brief
AI extract
What is this about?
Delhi High Court, ITA 993/2007, Commissioner of Income Tax Delhi IV (appellant; no appearance) v. Dalmia Cement Bharat Ltd. (respondent; Simran Mehta, Adv.). Order dated 06.02.2025 by Division Bench of Yashwant Varma and Harish Vaidyanathan Shankar, JJ. Tax effect below INR 2 Crores; appeal dismissed on ground of low tax effect pursuant to Circular No. 9/2024 dated 17 September 2024; questions of law kept open.
What did the court decide?
Appeal dismissed on the ground of low tax effect; proposed questions of law kept open to be urged and addressed in an appropriate case. ¶¶11