Dismissed¶14
Pr Commissioner of Income Tax Delhi -4 v. Ms Gruner India Pvt. Ltd.
Delhi HCITA/171/2026
Case brief
AI extract
What is this about?
Delhi High Court; ITA 171/2026; CM APPL. 13911/2026; CM APPL. 13912/2026; PR Commissioner of Income Tax Delhi -4 v. MS Gruner India Pvt Ltd; tax effect below prescribed limit; CBDT Circular No.5/2024 dated 15.03.2024; Circular No. 9/2024 dated 17.09.2024; appeal dismissed along with pending applications; coram Hon'ble Mr. Justice Dinesh Mehta and Hon'ble Mr. Justice Vinod Kumar; order dated 09.03.2026; digitally signed order.
What did the court decide?
In view of the tax effect falling below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, the appeal is dismissed along with pending applications. ¶14