M/S Unicorn Agro Tech Limited, Secunderabad. v. the Asst. Commisisoner of Income Tax, Hyderabad.
Case brief
What is this about?
The High Court of Telangana dismissed an income-tax appeal filed by M/s Unicorn Agro Tech Limited under Section 260-A of the Income Tax Act, 1961, as it withdrew when the appellant proposed approaching the respondents under the Direct Taxes (Vivad Se Vishwas) Act, 2020.
What did the court decide?
Appeal dismissed as withdrawn; liberty to approach the Court if no resolution under the Direct Taxes (Vivad Se Vishwas) Act, 2020; no costs.