Commissioner of Income-tax, Delhi-VI v. The Printers House Limited
[Citation -2020-LL-0709]
| Citation | 2020-LL-0709 |
|---|---|
| Appellant Name | Commissioner of Income-tax, Delhi-VI |
| Respondent Name | The Printers House Limited |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 09/07/2020 |
| Judgment | View Judgment |
| Keyword Tags | low tax effect |
| Bot Summary: | CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 09.07.2020 The appeal has been heard by way of video conferencing. Learned counsel for appellant states that the tax effect involved in the present case is lower than the threshold limit of Rupees One Crore prescribed in Circular No.17/2019 dated 08th August, 2019 issued by the Central Board of Direct Taxes. Since the tax effect involved in the present case is lower than the threshold limit of Rupees One Crore prescribed in Circular No.17/2019 dated 08th August, 2019 read with Circular No.03/2018 and its amendments dated 20th August, 2018 issued by the Central Board of Direct Taxes, the present appeal is dismissed on account of low tax effect. Copy of the order be also forwarded to the learned counsel through e-mail. |