2025 (3) TMI 883

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..... orate guarantee" or a "mere obligation,"? The subject-matter of challenge before the High Court [2025 (3) TMI 813 - DELHI HIGH COURT] was the notice for re-assessment for the assessment years 2008-2009. Short question that fell for the consideration of the High Court while deciding the petition was whether the undertaking furnished by the petitioner - herein would amount to a corporate guarantee .....

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..... mption Application is allowed. 2. The subject-matter of challenge before the High Court was the notice for re-assessment for the assessment years 2008-2009. 3. The short question that fell for the consideration of the High Court while deciding the petition was whether the undertaking furnished by the petitioner - herein would amount to a corporate guarantee or a mere obligation and which could b .....

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