SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-22(2), DELHI

ITA 5256/DEL/2024Status: DisposedITAT Delhi25 September 2025AY 2021-22Bench: SHRI CHALLA NAGENDRAM PRASAD, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)14 pages
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What did the Tribunal hold?

The tribunal dismissed the transfer pricing grounds as withdrawn. The disallowance of expatriate salaries was deleted, following a co-ordinate bench decision. The Section 80G deduction issue was remanded to the Assessing Officer for verification.

What were the facts?

The assessee sought to withdraw transfer pricing grounds due to an Advance Pricing Agreement (APA) being signed. The remaining grounds concerned disallowance of expatriate salaries and Section 80G deductions.

What were the issues?

Whether transfer pricing grounds can be withdrawn due to APA signing, and the allowability of expatriate salary disallowance and Section 80G deduction.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 80G,Section 192

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Income Tax Appellate Tribunal, DELHI ‘I’ BENCH,

Before: SHRI CHALLA NAGENDRAM PRASAD, & SHRI NAVEEN CHANDRA

For Appellant: Shri Himanshu Sinha, Adv, Shri Prashant Meharchandani, Adv, Shri Jainender Kataria, Adv
For Respondent: Shri Dharam Veer Singh, CIT-DR
Hearing: 02.07.2025Pronounced: 25.09.2025

Heard together (2 matters)

ITA No. 3724/DEL/2024
ITA No. 5256/DEL/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

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Both the above appeals by the assessee are directed against the order dated 29.10.2024 u/s 143(3) r.w.s 144C(13) r.w.s 144B of the Income-tax Act, 1961 [the Act, for short] for AY 2021-22 and order dated

ITA No. 5256 & 3724/DEL/2024 [A.Ys 2020-21 & 2021-22] Samsung India Electronics 31.07.2024 u/s 143(3) r.w.s 144C(13) r.w.s 144B of the Income-tax Act,

1961 for A.Ys 2020-21. ITA No. 3724/DEL/2024 A.Y 2020-21

2.

Ground No. 1 is general.

3.

At the very outset, the ld. counsel for the asses

The order continues below.

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