PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 vs. BOSE CORPORATION INDIA PVT. LTD.

$~3. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 804/2017 & CM Nos. 33764-33765/2017

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 ..... Appellant

Through Mr. Deepak Anand, Advocate.

versus

BOSE CORPORATION INDIA PVT. LTD. ..... Respondent Through Mr. Percy Pardiwala & Mr. Ravi Pratap Mall, Advocates.

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

O R D E R %

29.08.2018

Learned counsel for the appellant-Revenue states that tax effect in the present appeal being below Rs.50 lacs, hence, the appeal may be disposed of in view of Circular No. 3/2018 dated 11th July, 2018. However, it may be observed that the question/issue raised is left open. Recording the said statement, the appeal is disposed of, without deciding the issue/question raised, which is left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. AUGUST 29, 2018 VKR