$~100 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010598952005 + ITA 88/2005 DIRECTOR OF INCOME TAX EXEMPTI .....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Yojit Pareek, JSCs. versus M/S ALL INDIA MOTOR TRANSPORT .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON’BLE MR. JUSTICE VIMAL KUMAR YADAV O R D E R % 31.08.2026 1. Mr. Shivendra Singh, learned Junior Standing Counsel submitted that the tax effect in the instant appeal falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. 2. In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J. VIMAL KUMAR YADAV, J. AUGUST 31, 2026/nk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/09/2026 at 10:56:55