Pr. Commissioner of Income TAX-1 v. M/S Charvak Trading Pvt. Ltd.
Case brief
What is this about?
Delhi High Court income tax appeal (ITA 185/2025) dismissed on low tax effect under CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No.9/2024 dated 17.09.2024; appellant PR. Commissioner of Income Tax-1 (counsel Vipul Agrawal, SSC, with Gaoraang Ranjan and Harshita Kotru); respondent M/s Charvak Trading Pvt. Ltd. (counsel Akanshika Arora); bench Dinesh Mehta and Vinod Kumar, JJ.; decided 26.02.2026.
What did the court decide?
As the tax effect in the appeal falls 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. ¶9