Commissioner of Income Tax v. M/S Denso India Ltd.
Case brief
What is this about?
Income Tax Appeal by the Revenue dismissed as the tax effect fell below the monetary limit prescribed in CBDT Circulars No.5/2024 and 9/2024.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~37
COMMISSIONER OF INCOME TAX .....Appellant
Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Maan & Mr. Pratyaksh Gupta, JSCs.
versus
M/S DENSO INDIA LTD. .....Respondent Through: None.
CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA
O R D E R % 13.07.2026
DINESH MEHTA, J.
RAJNEESH KUMAR GUPTA, J.
JULY 13, 2026/ sid
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2 provisions across 2 enactments
Commissioner of Income Tax
M/s Denso India Ltd.
Dinesh Mehta
Rajneesh Kumar Gupta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court