Dismissed
The Commissioner of Income.Tax.Tds v. M/s. Ntt Data India Enterprise Application Service Pvt. Ltd.
Telangana HCITTA/273/2018
Case brief
AI extract
What is this about?
The High Court allowed the withdrawal of an income tax appeal under CBDT Circular No. 3 of 2018 due to the tax effect being under Rs. 50,00,000/-, granting liberty to file for restoration if exceptions applied.
What did the court decide?
Liberty granted to file application for restoration if appeal falls within exceptions; appeal dismissed as withdrawn.