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High Court of DelhiITA/21/2020

Commissioner Of Income Tax (Tds)- 2, New Delhi v. M/S Vipul Medcorp Tpa Pvt. Ltd.

2024-11-08Hon'Ble Mr. Justice Vibhu Bakhru,Hon'Ble Dr. Justice Swarana Kanta Sharma2 pages

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 21/2020 COMMISSIONER OF INCOME TAX (TDS)- 2, NEW DELHI .....Appellant Through:

Mr Indruj Singh Rai, SSC, Mr Sanjeev Menon and Mr Rahul Singh, JSCs and Mr Anmol Jagga, Advocate.

versus M/S VIPUL MEDCORP TPA PVT. LTD.

.....Respondent Through:

Mr Ved Jain, Mr Nishay Kantoor, Ms Sonia Dodeja and Mr Divyansh, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 08.11.2024 1.

The Revenue has filed the present appeal impugning the order dated 04.09.2018 passed by the learned Income Tax Appellate Tribunal in ITA No.4398/Del./2013 for the assessment year 2009-10. 2.

At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. 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 12/11/2024 at 11:08:12

3.

Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 08, 2024 M Click here to check corrigendum, if any 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 12/11/2024 at 11:08:12