(REVISED) ITEM NO.37 Court 7 (Video Conferencing) SECTION XIV
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15267/2020
(Arising out of impugned final judgment and order dated 24-07-2019 in ITA No. 532/2019 passed by the High Court of Delhi at New Delhi)
ASSISTANT COMMISSIONER OF INCOME TAX Petitioner(s)
VERSUS
M/S AVAYA INDIA PVT LTD Respondent(s)
(With IA No.98914/2020-CONDONATION OF DELAY IN FILING and IA No.98916/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 18-12-2020 This petition was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE M.R. SHAH
For Petitioner(s) Mr. N. Venktaraman, ASG. Mr. A. K. Panda, Sr. Adv. Mr. Manish Pushkarna, Adv. Mr. V. Chandrashekara Bharathi, Adv. Mr. Digvijay Dam, Adv. Mrs. Anil Katiyar, AOR
For Respondent(s) Dr. Shashwat Bajpai, Adv.
Mr. Praveen Swarup, AOR
UPON hearing the counsel the Court made the following O R D E R
Delay condoned.
The special leave petition is dismissed on the ground
of low tax effect.
Question of law is left open.
Pending application stands disposed of.
(NIDHI AHUJA) (RENU KAPOOR) AR-cum...