$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 526/2007, CM APPL. 50380/2025, CM APPL. 50436/2025 COMMISSIONER OFINCOME TAX DELH .....Appellant Through: Mr. Ruchir Bhatia, SSC versus DELHI STOCK EXCHANGE ASSOCIATI .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Sarthak Abrol, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 18.08.2025 CM APPL. 50436/2025 (Exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 50380/2025 3. This is an application seeking early hearing of the appeal on the ground that the tax effect is less than two crores. Reliance has been placed on the circular issued by the CBDT dated 17.09.2024 annexed as Annexure A2. 4. Mr. Bhatia states that the early hearing application be allowed and the appeal be taken up for hearing as the tax effect is less than Rupees Two crores. Accordingly, the early hearing application is allowed. The appeal is 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 23/08/2025 at 12:07:06 taken up for hearing. 5. The application is disposed of. ITA 526/2007 6. Mr. Ruchir Bhatia, learned Senior Standing Counsel appearing for the appellant/Revenue, submits he shall not press the appeal as the tax effect is low. 7. Accordingly, the appeal is dismissed as not pressed. V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 18, 2025 cd 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 23/08/2025 at 12:07:06