$~37 * IN THE HIGH COURTOF DELHIAT NEW DELHI + ITA 162/2006 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Maan & Mr. Pratyaksh Gupta, JSCs. versus M/S DENSO INDIA LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 13.07.2026 1. Learned Counsel for appellant 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. RAJNEESH KUMAR GUPTA, J. JULY 13, 2026/sid 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 15/07/2026 at 11:52:26