Commissioner Of Income Tax (Exemptions), New Delhi v. Gs1 India (Formerly Ean India)

$~SB-2 * IN THE HIGH COURT OF DELHI AT NEW DELHI CM No.56211/2022 in + ITA 912/2018 THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-3 ..... Appellant Through:

Mr Ruchir Bhatia, Sr Standing Counsel.

versus MUFG BANK LTD.

..... Respondent Through:

Mr Hiten K. Thakkar and Mr Nikhil Ranjan, Advs.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE SANJEEV NARULA

O R D E R

% 16.02.2024 [Physical Hearing/Hybrid Hearing (as per request)] CM No.56211/2022

1. We have examined the affidavits filed on behalf of the appellant/revenue and the assessee.

2. Having perused the affidavits with the assistance of the counsel, in the backdrop of clause 6 of the CBDT Circular No.3 of 2018 dated 11.07.2018, we are of the view that the judgment dated 16.12.2019 does not require interference as the tax liability is below the threshold limit. 3.

The application is, accordingly, closed.

RAJIV SHAKDHER, J.

SANJEEV NARULA, J.

FEBRUARY 16, 2024 / tr The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/02/2024 at 10:53:05