2023 (11) TMI 1178

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..... However, the question of law, if any, which arises in these appeals, is kept open to be agitated vis-a-vis the respondent assessee in respect of any subsequent assessment year. Appeal dismissed. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN For the Appellant : Ms. Sonia Mathur, Sr. Adv. Ms. Shubhangi Arora, Adv. Ms. Rupakshi Soni, Adv. Ms. Ronika Tater, Adv .....

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..... has been raised to Rs.2,00,00,000/- (Two Crores). That in the instant case, the tax effect is of only Rs.75,00,000/- (seventy-five lakhs). Hence, an appropriate order may be made in these appeals keeping open the question of law, if any, to be agitated in any other subsequent assessment year in so far as the very assessee is concerned. Submission of learned senior counsel for the appellant(s), Ms. .....

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