Commissioner Of Income Tax (International Taxation)-2 v. Inteva Products Netherlands Bv

$~135 & 136 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 625/2023, CM APPL. 2223/2025 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 .....Appellant Through:

Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms.

Easha Kadian, JSCs.

versus INTEVA PRODUCTS NETHERLANDS BV .....Respondent Through:

Dr. Shashwat Bajpai, Adv.

+ ITA 628/2023, CM APPL. 2222/2025 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 .....Appellant Through:

Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms.

Easha Kadian, JSCs.

versus INTEVA PRODUCTS NETHERLANDS BV .....Respondent Through:

Dr. Shashwat Bajpai, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 15.01.2025 Undisputedly, the tax effect which forms the subject matter of these appeals 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.

The appeals are, 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.

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 27/01/2025 at 12:02:58

The date of 24 February 2025 shall stand cancelled. Pending applications shall stand disposed of. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 15, 2025/neha/nd 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 27/01/2025 at 12:02:58