Commissioner of Income-tax, TDS­-1 v. Larsen & Tourbo InfoTech Ltd
[Citation -2019-LL-0729-42]

Citation 2019-LL-0729-42
Appellant Name Commissioner of Income-tax, TDS­-1
Respondent Name Larsen & Tourbo InfoTech Ltd.
Relevant Act Income-tax
Date of Order 29/07/2019
Judgment View Judgment
Keyword Tags tax effect

IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 534 OF 2017 Commissioner of Income Tax TDS 1. ...Appellant. Versus M/s. Larsen & Tourbo InfoTech Ltd. ...Respondent. Mr. Suresh Kumar, advocate for appellant. Mr. Atul Jasani, advocate for respondent. CORAM : AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE : 29TH JULY, 2019. P.C.: 1 This Apeal under section 260A of Income Tax Act, 1961 (for short Act ) has been filed challenging Order passed by Income Tax Appellate Tribunal, Mumbai. 2 Having perused documents on record, it emerges as uncontroverted position that tax effect involved in this Appeal is less than threshold limit of Rs. 50 Lacs, as provided in CBDT Circular No. 3 of 2018, dated 11th July, 2018. In that view of matter, Income Tax Appeal is dismissed as involving low tax effect. (S.J.KATHAWALLA, J.) (AKIL KURESHI, J.) Talwalkar Commissioner of Income-tax, TDS-1 v. Larsen & Tourbo InfoTech Ltd
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