RANCHI, India, Jan. 7 -- Jharkhand High Court issued the following order on Dec. 8:

1. The tax effect in this case admittedly is below the threshold as stipulated in the Instructions dated 17th September, 2024.

2. Therefore, the appellant at this stage is permitted to withdraw this appeal. However, it is made clear that in case any contrary instruction is issued by the Department subsequently, the appellant would be at liberty to revive this appeal.

3. This appeal is disposed of accordingly.

4. Pending application(s), if any, shall also stand disposed of.

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