COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION-1), NEW DELHI vs. DSD NOELL GMBH

The Revenue has filed the present appeal impugning the order dated 21.11.2023 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.7282/Del/2019 for the assessment year (AY) 2016-17. 2. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 3. Accordingly, the present appeal is dismissed on account of low tax effect. Pending applications also stand disposed of. VIBHU BAKHRU, J TARA VITASTA GANJU, J OCTOBER 21, 2024 M Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:19