The Pr. Commissioner of Income-tax-International Taxation-3 v. Samsung Electronics Co. Ltd
[Citation -2019-LL-1015-62]

Citation 2019-LL-1015-62
Appellant Name The Pr. Commissioner of Income-tax-International Taxation-3
Respondent Name Samsung Electronics Co. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 15/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


$ 7 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 1030/2018 PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior Standing Counsel. versus SAMSUNG ELECTRONICS CO. LTD. Respondent Through: Mr. Himanshu Sinha, Ms. Vrinda Tulshan and Mr. Bhuwan Dhoopar, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 15.10.2019 In light of circular dated 08.08.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes monetary limit in respect of tax effect, inter alia, before High Court in which Department could pursue matter as Rs. 1,00,00,000/- and in view of fact that tax effect in present case is Rs. 41,38,025/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J OCTOBER 15, 2019 nk Pr. Commissioner of Income-tax-International Taxation-3 v. Samsung Electronics Co. Ltd
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