Delhi High Court Appeal Closed as Tax Impact Below Limit. Revenue Advised Against Special Leave Petition. Question of Law Left Open.

The High Court of Delhi closed the appeal due to the tax impact falling below the monetary limit set by a circular. Despite the revenue's intention to file a special leave petition, the Board advised against it based on the monetary limit. The appeal was closed with the question of law left open.

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The High Court of Delhi closed the appeal as the tax impact was below the monetary limit set by a circular. A similar matter was closed previously, and the revenue proposed filing a special leave petition, but the Board indicated not to do so due to the monetary limit. The appeal was closed while keeping the question of law open.

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