The Commissioner Of Income Tax-(International Txation)-2 v. Corning Sas- India

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1076/2017 and CM APPL.40626/2024 THE COMMISSIONER OF INCOME TAX-(INTERNATIONAL TXATION)-2 .....Appellant Through:

Mr.Vipul Agrawal, SSC with Mr.Gibran Naushad, JSC and Ms.Sakashi Sairwal, JSCs Mr.Sunil Kumar Agarwal, SSC Mr.Shivansh B. Pandya, Mr.Viplav Acharya JSCs with Mr.Utkarsh Tiwari, Advocate versus CORNING SAS- INDIA .....Respondent Through:

Mr.Aniket D.Agrwal and Mr.Abhisek Singhvi, Advocates

CORAM:

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

O R D E R

% 09.10.2024 1.

The Revenue has filed the present appeal impugning the order dated 29.05.2017 passed by the learned Income Tax Appellate Tribunal in ITA No.816/Del./2016 for the assessment year 2011-12. 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. 3.

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

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4.

Pending application also stands disposed of.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 09, 2024 SV 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 03/07/2025 at 00:31:48