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Case Law Details

Case Name : ITO Vs DXN Herbal Manufacturing (India) Pvt Ltd. (Supreme Court of India)
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ITO Vs DXN Herbal Manufacturing (India) Pvt Ltd. (Supreme Court of India)

Supreme Court of India, in the case of ITO Vs DXN Herbal Manufacturing (India) Pvt Ltd, disposed of the Special Leave Petition (SLP) owing to the tax effect being below Rs. 5 crores. This decision aligns with the CBDT Circular issued on 17th September 2024, which restricts appeals in cases involving tax disputes below this threshold. The Court clarified that while the SLP has not been entertained, any questions of law raised in the matter remain open for adjudication in the future

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