INCOME TAX OFFICER AND ANR. VS SOUTH YARRA HOLDINGS-(Supreme Court)

INCOME TAX OFFICER AND ANR. VS SOUTH YARRA HOLDINGS-(Supreme Court)

Income Tax

Joydip Roy, Gargi Khanna, Satyalipsu Roy, Advs., Anil Katiyar, AOR for the Petitioner.

Delay condoned.


The tax effect in the present matter being less than two crores, in view of the CBDT Circular dated 8.8.2019, we see no reason to interfere. The special leave petition is dismissed.

We however, left all questions of law open to be considered in an appropriate matter.


Pending applications, if any, stand disposed of.



(INDU MARWAH) (SUMAN JAIN)

COURT MASTER (SH) BRANCH OFFICER

CONCEPTS