The Commissioner Of Income Tax - International Taxation -3 v. Yum! Restaurants ( Asia ) Pte. Ltd.

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 720/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through:

Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC and Ms.

Aditi Sabharwal, Advs.

versus YUM! RESTAURANTS ( ASIA ) PTE. LTD.

.....Respondent Through:

Mr. Ajay Vohra, Sr. Adv. with Mr. Neeraj Jain, Mr. Aniket D.

Agrawal and Mr. Abhishek Singhvi, Advs.

CORAM:

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

O R D E R

% 24.02.2025 1.

Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.

2.

The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

FEBRUARY 24, 2025/DR 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 01/03/2025 at 14:30:54