56-itxa-2476-2018.doc The Comm. Of IT – LTU v. Tata Motors Ltd. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2476 OF 2018 The Commissioner of Income Tax – LTU …Appellant Versus Tata Motors Ltd. …Respondent ---------- Mr. Suresh Kumar for the Appellant. Mr. Srihari Iyer, for the Respondent ---------- CORAM : R.I. CHAGLA AND FARHAN P. DUBASH, JJ. DATE : 4TH DECEMBER, 2025 ORDER : 1. We have perused the disputed claim in the above Income Tax Appeal which is valued at Rs.50,06,838/- and thus below the tax effect of Rs. 2 Crores as per the CBDT Circular dated 17th September, 2024. ------------------------------------------------- Order dated December 4, 2025 JITENDRA SHANKAR NIJASURE Digitally signed by JITENDRA SHANKAR NIJASURE Date: 2025.12.20 12:43:46 +0530 56-itxa-2476-2018.doc The Comm. Of IT – LTU v. Tata Motors Ltd. 2. In view of the tax effect, as the present Income Tax Appeal is below Rs. 2 Crores as per said CBDT Circular dated 17th September, 2024, we dispose of the Income Tax Appeal on that ground. There shall be no order as to costs. 3. In the event the tax effect as involved is not within the parameters of the Circulars dated 17th September 2024, liberty to revive this appeal. [FARHAN P. DUBASH, J.] [R.I. CHAGLA J.] 56-itxa-2476-2018.doc jsn. ------------------------------------------------- Order dated December 4, 2025