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$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 438/2024 CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC .....Appellant Through: Dr. Shashwat Bajpai, Mr. Mahir Khanna and Mr. Sudarsan Roy Adv. versus ACIT (INT. TAXATION), CIRCLE 1 (2) 1, NEW DELHI .....Respondent Through: Ms. Nivedita, Ms. Poshali Dhillon, Advocates for Mr. Aseem Chawla, Sr. St. Counsel. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %
14.08.2024 CM APPL. 46640/2024 (Exemption) Allowed, subject to all just exceptions. This application stands disposed of. ITA 438/2024 & CM APPL. 46641/2024 (Ex. List Of Dates & Synopsis) 1. We note that the Income Tax Appellate Tribunal [“Tribunal”] has essentially followed the view taken by it for Assessment Year [“AY”] 2013-14, 2018-19 and 2019-20. We note that the judgments rendered for those years presently forms subject matter of a batch of Income Tax Appeals led by ITA No. 131/2021. On 23 January 2024, we had admitted the assessee’s appeals on the following three questions: 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 27/03/2026 at 12:07:37
“a. Whether, the Income Tax Appellate Tribunal [‘ITAT‟] was correct in law in concluding that the Appellant had a fixed place Permanent Establishment ('PE') in terms of Article 5(1) of the India-US Tax Treaty? b. Whether, the ITAT has erred in law in holding that profits could be attributed to the alleged PE on account of provision of/allowing use of project specific assets/software by the Appellant to its Indian subsidiary for the purpose of executing specific projects/activities? c. Whether the ITAT erred in solely relying upon the ITAT orders passed in Appellant‟s own case for the earlier AY‟s, i.e., AY 2006- 07 to 2008-09 in complete ignorance of the facts of the current case and jurisprudence on the issue of PE? 2. Consequently, let this appeal stand tagged with ITA 131/2021 to be called on the date fixed i.e 27.08.2024. 3. The appeal shall also stand admitted on the questions aforenoted. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 14, 2024/ib 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 27/03/2026 at 12:07:37