Commissioner of Income-tax TDS v. Vaibhav Corporation Pvt. Ltd
[Citation -2020-LL-0127-51]

Citation 2020-LL-0127-51
Appellant Name Commissioner of Income-tax TDS
Respondent Name Vaibhav Corporation Pvt. Ltd.
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 27/01/2020
Judgment View Judgment
Keyword Tags low tax effect
Bot Summary: The captioned Appeal has been notified because of the low tax effect. The Appeal is to be disposed of keeping in mind the Circular No.17/2019, dated 8th August 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi. This Tax Appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi. Page 1 of 2 Downloaded on : Wed Jan 29 10:31:34 IST 2020 C/TAXAP/107/2019 ORDER According to the new policy, as reflected from the Circular referred to above, the table for monetary limits is as follows : Sr. Appeals/SLPs in Income-tax Monetary No. matters Limits 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 In view of the aforesaid, the Appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the Tax Appeal.


C/TAXAP/107/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 107 of 2019 COMMISSIONER OF INCOME TAX TDS Versus M/S VAIBHAV CORPORATION PVT. LTD. Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 MR B S SOPARKAR(6851) for Opponent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 27/01/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) Registry has notified Appeal for purpose of passing appropriate order. captioned Appeal has been notified because of low tax effect. Appeal is to be disposed of keeping in mind Circular No.17/2019, dated 8th August 2019, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi. This Tax Appeal is not pressed in view of low tax effect having regard to Circular No.17/2019, dated 8th August 2019, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi. Page 1 of 2 Downloaded on : Wed Jan 29 10:31:34 IST 2020 C/TAXAP/107/2019 ORDER According to new policy, as reflected from Circular referred to above, table for monetary limits is as follows : Sr. Appeals/SLPs in Income-tax Monetary No. matters Limits (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 In view of aforesaid, Appeal is disposed of accordingly. In case of any difficulty, we reserve liberty for Revenue to revive Tax Appeal. (J. B. PARDIWALA, J.) (BHARGAV D. KARIA, J.) /MOINUDDIN Page 2 of 2 Downloaded on : Wed Jan 29 10:31:34 IST 2020 Commissioner of Income-tax TDS v. Vaibhav Corporation Pvt. Ltd
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