Case Law Details
Case Name : CIT-International Taxation -3 Vs SIS Live (Delhi High Court)
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All High Courts Delhi High Court
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CIT-International Taxation -3 Vs SIS Live (Delhi High Court)
An appeal filed by the tax authorities, ITA No. 173/2024, has been dismissed by the Income Tax Appellate Tribunal on the grounds of “low tax effect,” adhering to recent directives from the Central Board of Direct Taxes (CBDT). The ruling aligns with the government’s policy to reduce litigation in cases involving minor financial implications for the exchequer.
The assessee, who was the respondent in this appeal, had moved an application requesting its dismissal. Their argument was rooted in Please become a Premium member. If you are already a Premium member, login here to access the full content.
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