Home › Income-Tax Act › DIT (IT) v. Krupp Udhe Gmbh ( 2023) 333 CTR 209 ( SC) Editorial : DIT (IT) v. Krupp Udhe Gmbh (2010) 38 DTR 251 / (2013] 40 taxmann.com 38/ 219 Taxman 138 (Mag.)/ 354 ITR 173( Bom)( HC)

DIT (IT) v. Krupp Udhe Gmbh ( 2023) 333 CTR 209 ( SC) Editorial : DIT (IT) v. Krupp Udhe Gmbh (2010) 38 DTR 251 / (2013] 40 taxmann.com 38/ 219 Taxman 138 (Mag.)/ 354 ITR 173( Bom)( HC)

S. 268A : Appeal-Instructions-Circulars-Monetary limits-Appeal of Revenue is dismissed-Reimbursement of expenses would not be liable to be included in income. [S. 5, (9(1)(i)261, Art. 136]

Appeal of the Revenue is dismissed  as the tax effect is below monetary limit of Rs 2 crores.