PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. AIRCOM INTERNATIONAL (INDIA) PVT. LTD.

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 360/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-1 ..... Appellant

Through: Mr. Sanjay Kumar, Advocate.

versus

AIRCOM INTERNATIONAL (INDIA) PVT. LTD. ..... Respondent Through: Mr. Shatanikc, Mr. Purushottam Anand, Advocates.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

17.08.2018

Counsel for the Revenue/appellants states that the tax effect in the aforesaid case is below Rs. 50,00,000/- and hence in terms of the Circular No. 3/2018 dated 11th July, 2018, the appeal may be disposed of without answering the substantial question of law which may be left open. Recording the said statement, the appeal is disposed of without answering the substantial question of law which is left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. AUGUST 17, 2018 MR