The Commissioner Of Income Tax - International Taxation -2 v. Hyundai Rotem Company

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 359/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through:

Mr. Sanjay Kumar, SSC with Ms. Esha, Adv.

versus HYUNDAI ROTEM COMPANY .....Respondent Through:

Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms.

Ananya Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 19.09.2024 1.

In view of the Central Board of Direct Taxes Circular No. 9/2024 dated 17 September 2024, Mr. Kumar, learned counsel for the appellant submits that the appeal would be liable to be dismissed on the ground of low tax effect.

2.

Ordered accordingly.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

SEPTEMBER 19, 2024/neha 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 03/07/2025 at 00:31:25