Commissioner Of Incometax v. Apco Worldwide (India) Pvt. Ltd

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 813/2018 COMMISSIONER OF INCOMETAX ..... Appellant Through:

Mr.

Ashok Manchanda, Senior Standing Counsel versus APCO WORLDWIDE (INDIA) PVT. LTD ..... Respondent Through

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 31.07.2018 CM No.30406/2018 Allowed, subject to all just exceptions.

Application is disposed of.

CM No.30405/2018 Delay in re-filling the appeal is condoned. Application is allowed.

ITA No.813/2018 Learned Senior Standing Counsel for the revenue states that in the present appeal, the tax effect is below Rs.50,00,000/-, and in view of circular No.3/2018, dated 11.7.2018, the substantial question of law raised need not be answered and may be left open.

Recording the aforesaid, the appeal is disposed of, without answering the substantial question of law, which is left open. SANJIV KHANNA, J CHANDER SHEKHAR, J JULY 31, 2018 tp