COMMISSIONER OF INCOME TAX vs. ADI BPO SERVICES LTD.

$~59 & 61 to 68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 338/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Semwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Kamakshraj Singh, Advs.

versus

RAJIV KUMAR

.....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs.

61 + ITA 383/2018

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.

versus

APARNA ASHRAM

.....Respondent

Through: None. 62 + ITA 384/2018

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. 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 17/12/2024 at 11:40:13

Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.

versus

APARNA ASHRAM

.....Respondent

Through: None.

63 + ITA 385/2018

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.

versus

APARNA ASHRAM

.....Respondent

Through: None.

64 + ITA 386/2018

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.

versus

APARNA ASHRAM

.....Respondent

Through: None. 65 + ITA 390/2018

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant 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 17/12/2024 at 11:40:13

Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.

versus

APARNA ASHRAM

.....Respondent

Through: None. 66 + ITA 408/2018

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.

versus

APARNA ASHRAM

.....Respondent

Through: None. 67 + ITA 434/2018

PR. COMMISSIONER OF INCOME TAX-6 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs

versus

MAYAR INDIA LTD

.....Respondent

Through: None. 68 + ITA 478/2018

COMMISSIONER OF INCOME TAX

.....Appellant

Through: Mr. Sanjay Kumar, SSC.

versus

ADI BPO SERVICES LTD.

.....Respondent 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 17/12/2024 at 11:40:13

Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

13.12.2024

Undisputedly, the tax effect which forms subject matter of these appeals falls below INR 2 crores and they would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. These appeals are consequently dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

DHARMESH SHARMA, J. DECEMBER 13, 2024/RW

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 17/12/2024 at 11:40:13