DIT-1,INTERNATIONAL TAXATION vs. CONVERGYS CUSTOMERS MANAGEMENT GROUP INC.

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ITA/3/2014HC Delhi24 November 20153 pages
AI SummaryRemanded

What did the High Court hold?

The court acknowledged the ongoing MAP proceedings and the request for adjournment. The matters were relisted for further directions after a specified period.

What were the facts?

The appeals were filed by both the assessee and the revenue. The parties informed the court that Mutual Agreement Procedure (MAP) proceedings were ongoing between India and the USA.

What were the issues?

The primary issue was the pending resolution of international tax disputes through MAP proceedings, necessitating a deferral of the court's decision.

AI-generated summary — verify with the full judgment below

$~41to50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 3/2014 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY ..... Appellant Through: Mr Prakash Kumar versus DIRECTOR OF INCOME TAX - I, INTERNATIONAL TAXATION ..... Respondent Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue + ITA 4/2014 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY ..... Appellant Through: Mr Prakash Kumar versus DIRECTOR OF INCOME TAX - I, INTERNATIONAL TAXATION ..... Respondent Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue + ITA 679/2014 DIT-1,INTERNATIONAL TAXATION ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus CONVERGYS CUSTOMERS MANAGEMENT GROUP INC. ..... Respondent Through: Mr Prakash Kumar + ITA 680/2014 DIT-1,INTERNATIONAL TAXATION ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus COVERGYS CUSTOMERS MANAGEMENT GROUP INC. ..... Respondent Through: Mr Prakash Kumar + ITA 681/2014 DIT-1,INTERNATIONAL TAXATION ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus CONVERGYS CUSTOMERS MANAGEMENT GROUP INC. ..... Respondent Through: Mr Prakash Kumar 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 04/04/2026 at 21:48:08

+ ITA 454/2015 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. ..... Appellant Through: Mr Prakash Kumar versus COMMISSIONER OF INCOME TAX-I, INTERNATIONAL TAXATION, NEW DELHI ..... Respondent Through: Mr Rahul Chaudhary and Mr Ruchir Bhatia + ITA 619/2015 PR. CIT-1 ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus CONVERGYS CUSTOMERS ..... Respondent Through: Mr Prakash Kumar + ITA 620/2015 PR. CIT-1 ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus CONVERGYS CUSTOMERS ..... Respondent Through: Mr Prakash Kumar + ITA 622/2015 PR. CIT-1 ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus CONVERGYS CUSTOMERS ..... Respondent Through: Mr Prakash Kumar + ITA 650/2015 CIT ..... Appellant Through: Mr N.P. Sahni, Mr Nitin Gulati and Ms Sri Tanuja N. for revenue versus CONVERGYS CUSTOMERS MANAGEMENT GROUP INC. ..... Respondent Through: Mr Prakash Kumar CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE V. KAMESWAR RAO O R D E R % 24.11.2015 The learned counsel for the parties inform us that the MAP proceedings are in 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 04/04/2026 at 21:48:08

progress between the Authorities of India and USA. They request that these matters be listed after some time. Renotify for directions on 21.04.2016. BADAR DURREZ AHMED, J V. KAMESWAR RAO, J NOVEMBER 24, 2015 SU 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 04/04/2026 at 21:48:08

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