Dismissed¶11
Pr. Commissioner of Income Tax DELHI-4 v. M/S Gruner India Pvt. Ltd.
Delhi HCITA/146/2026
Case brief
AI extract
What is this about?
ITA 146/2026; CM APPL. 12090/2026; CM APPL. 12091/2026; Pr. Commissioner of Income Tax Delhi-4 v. M/s Gruner India Pvt Ltd; High Court of Delhi; income tax appeal dismissed for low tax effect; CBDT Circular No.5/2024 dated 15.03.2024; Circular No. 9/2024 dated 17.09.2024; decided 23.02.2026; coram: Justice Dinesh Mehta and Justice Vinod Kumar; appellant counsel: Shlok Chandra (SSC), Naincy Jain (JSC), Madhavi Shukla (JSC), Udit Dad; respondent unrepresented.
What did the court decide?
The appeal is dismissed as the tax effect falls below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. ¶11