C/TAXAP/1371/2018 ORDER DATED: 07/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1371 of 2018 ========================================================== COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION AND TRANSFER PRICING) Versus SKAPS INDUSTRIES INDIA PVT. LTD. ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 07/01/2026 ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) Learned Senior Standing Counsel Mr.Varun Patel for the appellant submitted that the tax effect in this appeal is less than Rs.2 crores and as per the Circular no.9 of 2024 dated 17.09.2024, this Tax Appeal would not be maintainable. In view of the above statement, the Tax Appeal is disposed of on the ground of low tax effect with a liberty to the appellant to revive in case of difficulty by filing a simple note before the registry of this Court. (A. S. SUPEHIA, J) (PRANAV TRIVEDI,J) BIMAL /22 p. 1 Original copy of this order has been signed by the Hon'ble Judges.