$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 673/2015 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Esha, Ms. Monica Benjamin, Advs. versus QUALCOME INCORPORATED .....Respondent Through: Mr. Nishant Thakkar, Ms. Jasmin, Mr. Nikhil Ranjan, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 10.02.2025 Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case. The next date of hearing i.e. 21.03.2025 shall stand cancelled. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 10, 2025/neha 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 17/02/2025 at 17:30:23