Commissioner of Income Tax (Tds)- 2, New Delhi v. M/S Vipul Medcorp Tpa Pvt. Ltd

O R D E R %

08.11.2024

¶1The Revenue has filed the present appeal impugning the order dated

04.09.2018 passed by the learned Income Tax Appellate Tribunal in ITA No.4398/Del./2013 for the assessment year 2009-10.

¶2At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. This is a digitally signed order. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 08, 2024 M Click here to check corrigendum, if any This is a digitally signed order.

* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 21/2020 COMMISSIONER OF INCOME TAX (TDS)- 2, NEW DELHI .....Appellant Through: Mr Indruj Singh Rai, SSC, Mr Sanjeev Menon and Mr Rahul Singh, JSCs and Mr Anmol Jagga, Advocate. versus M/S VIPUL MEDCORP TPA PVT. LTD. .....Respondent Through: Mr Ved Jain, Mr Nishay Kantoor, Ms Sonia Dodeja and Mr Divyansh, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA