FIL INDIA BUSINESS AND RESEARCH SERVICES PRIVATE LIMITED,DELHI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, DELHI

ITA 3245/DEL/2024Status: DisposedITAT Delhi14 November 2025AY 2020-21Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.3245/Del/2024\n[Assessment Year : 2020-21]\n\nFIL India Business & Research vs Assessment Unit\nServices Pvt. Ltd., Private Studio- Income Tax\nNCRA/AC/PS/00/010B, Ground Department, Delhi\nFloor, Worldmark 1, Asset Area\n11, Aerocity, Hospitality District,\nIndira Gandhi International\nAirport, Delhi-110037.\nPAN-AABCF1572C\nRESPONDENT\nAPPELLANT\nAppellant by\nShri Ravi Sharma, Adv. &\nShri Shit10 pages
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What did the Tribunal hold?

The Tribunal directed the AO/TPO to re-consider transfer pricing comparables after properly applying filters, specifically excluding one company that failed the turnover filter. The addition made on account of delayed provident fund contributions was deleted, following a co-ordinate bench's order where similar technical glitches were considered beyond the assessee's control.

What were the facts?

The assessee, engaged in software development and IT services, appealed against the assessment order which included additions related to transfer pricing and delayed provident fund contributions. The assessee's initial return declared a certain income, which was later enhanced by the Assessing Officer (AO) after scrutiny and DRP directions.

What were the issues?

Whether the transfer pricing adjustment was correctly made, considering the comparability analysis and filters applied. Whether the disallowance for delayed provident fund contributions was justified, especially in light of technical glitches and prior tribunal rulings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 92C(3),Section 92D,Section 155(18),Section 270A

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Income Tax Appellate Tribunal, DELHI “I” BENCH: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri Ravi Sharma, Adv. &, Shri Shitiz Bansal, AR
For Respondent: Shri Dharm Veer Singh, CIT DR
Hearing: 18.08.2025Pronounced: 14.11.2025

PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the final assessment order dated 27.06.2024 passed by Assessing Officer u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 [“the Act”] after incorporating the giving effect to the directions of Ld. Dispute Resolution Panel (“DRP”) dated 31.05.2024 pertaining to Assessment Year 2020-21. 2. Brief facts of the case are that assessee company engaged in the business of rendering software development services, information technology en

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