Commissioner Of Income Tax v. Adi Bpo Services Ltd.

$~59 & 61 to 68 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 338/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Semwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms.

Muskaan Goel, Mr.

Himanshu Gaur and Mr.

Kamakshraj Singh, Advs.

RAJIV KUMAR Mr. Somil Agarwal and Mr.

Dushyant Agarwal, Advs.

ITA 383/2018 ITA 384/2018 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ITA 385/2018 ITA 386/2018 ITA 390/2018 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ITA 408/2018 ITA 434/2018 PR. COMMISSIONER OF INCOME TAX-6 Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar and Mr.

Rishabh Nangia, JSCs MAYAR INDIA LTD ITA 478/2018 COMMISSIONER OF INCOME TAX Mr. Sanjay Kumar, SSC.

ADI BPO SERVICES LTD.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Mr. Somil Agarwal and Mr.

Dushyant Agarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 13.12.2024 Undisputedly, the tax effect which forms subject matter of these appeals falls below INR 2 crores and they would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.

These appeals are consequently dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

DECEMBER 13, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.