Dismissed¶¶2

Principal Commissioner of Income Tax -4 v. Kunstocom India Ltd.

Delhi HC20 May 2026ITA/430/2026

Case brief

AI extract

What is this about?

Income-tax appeal (ITA 430/2026) by PCIT-4 against Kunstocom India Ltd before Delhi High Court; dismissed 20.05.2026 (bench: Dinesh Mehta, Vinod Kumar) for low tax effect per CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024; CM APPL. 34569/2026 and 34570/2026 disposed; no substantive tax dispute decided.

What did the court decide?

The appeal is dismissed because its tax effect falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes, and all pending applications stand disposed of. ¶¶2

Principal Commissioner of Income Tax -4 v. Kunstocom India Ltd.

Case brief

What is this about?

What did the court decide?

Principal Commissioner of Income Tax -4 v. Kunstocom India Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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