$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 935/2019 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Zoheb Hossain, SC with Mr. Vivek Gurnani, PC with Mr. Sai Manik Sud, Mr. Pranjal Tripathi and Mr. Suradhish, Advs. for Revenue. versus M/S CARE INDIA SOLUTIONS FOR .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 24.02.2025 This appeal would not survive for consideration in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. Consequently, keeping the question of law open to be addressed in an appropriate case, the appeal shall stand dismissed on the ground of low tax effect. YASHWANT VARMA, J. RAVINDER DUDEJA, J. FEBRUARY 24, 2025/DR 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 01/03/2025 at 14:30:34