Commissioner of Income-tax, Del v. Goodwill India
[Citation -2019-LL-1220-134]

Citation 2019-LL-1220-134
Appellant Name Commissioner of Income-tax, Del
Respondent Name Goodwill India
Relevant Act Income-tax
Date of Order 20/12/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF DELHI AT NEW DELHI ITA 142/2007 COMMISSIONER OF INCOME TAX DEL Appellant Through: Mr. Zoheb Hossain, Adv. versus GOODWILL INDIA Respondent Through: Mr. Arta Trana Panda and Ms. Gargi Sethee, Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 20.12.2019 Mr. Bhatia, on instructions, states that tax effect in this matter is below Rs. 1 crore. 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/-; tax effect of Rs. 57.05 Lakhs as mentioned in letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, tax effect in present appeal being below permissible tax effect limit, present appeal is disposed of. VIPIN SANGHI, J SANJEEV NARULA, J DECEMBER 20, 2019/N.Khanna Commissioner of Income-tax, Del v. Goodwill India
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