TCA NO. 2 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 2 of 2025 AND CMP NO. 278 OF 2025 Commissioner Of Income Tax International Taxation, Chennai - 034. Appellant(s) Vs Same Deutz Fahr Italia Spa No.15, Viale Francesco Cassani 15 Italy, C/o. SAME Deutz Fahr India Pvt. Ltd, 72M, SIPCOT Industrial Complex, Ranipet, Vellore, Tamil Nadu. Respondent(s) CMP NO. 278 of 2025 Commissioner Of Income Tax International Taxation, Chennai - 034. Appellant(s) Vs Same Deutz Fahr Italia Spa International Taxation, Chennai - 034. Respondent(s) TCA NO. 2 of 2025 For Appellant(s): Mr.Dinesh For Mr.Karthik Ranganathan, Senior Standing Counsel For The Appellant. For Respondent(s): CHENNAI https://www.mhc.tn.gov.in/judis Dr.ANITA SUMANT,J. AND G.ARUL MURUGAN,J. JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Mr.Dinesh, learned counsel on behalf of Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal relating to assessment year 2013 – 14 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this tax case appeal and the connected Miscellaneous Petition are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 29-01-2025 sl TCA NO. 2 of 2025 To 1. Same Deutz Fahr Italia Spa No.15, Viale Francesco Cassani 15 Italy, C/o. SAME Deutz Fahr India Pvt. Ltd, 72M, SIPCOT Industrial Complex, Ranipet, Vellore, Tamil Nadu. TCA NO. 2 of 2025 AND CMP NO. 278 OF 2025 https://www.mhc.tn.gov.in/judis