AI Structured Summary
Not yet generated for this judgment
Judgment
4 paragraphs · 106 words
PER KRINWANT SAHAY AM
This appeal is filed by the Revenue for the Assessment Year 2020-21 against the order of the CIT(A)/NFAC, Delhi dated 24.03.2026.
2.
The appeal filed by the Revenue in Form No.36 shows that the tax effect in this case is less than Rs.60 lacs, therefore, the present appeal filed by the Revenue is not admissible in the light of the CBDT Circular No.09 of 2024 dated 17/09/2024. Nothing has been brought on record to show that the appeal falls in any exception clause also. The appeal is accordingly dismissed.
3.
In the result, the appeal filed by the revenue is accordingly dismissed.