186 ITR 278 (SC) PCIT vs. Maruti Suzuki India Ltd.: 416 ITR 613 (SC) PCIT v. Vedanta Ltd.

Hcl Infosystems Ltd, New Delhi vs. DCIT Circle-25(2), New Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

…P a g e | 1 HCL Infosystems Ltd. (AY 2006-07) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER HCL Infosystems Ltd Vs. DCIT 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH 2420 C Appellant .. Respondent Appellant by : Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, CA Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assesse is against the order dated 16…

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

Sfdc Ireland Limited, Delhi vs. Deputy Commissioner of Income-Tax- 3(1)(1) Intl Tax, Delhi

In the result, the appeal of assessee is allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1475/Del./2025, A.Y. 2022-23 SFDC Ireland Limited Dy. Commissioner of C/o. MNK and Associates Income Tax-3(1)(1), Company Secretaries, Vs. International Tax, G-41, Ground Floor, Circle-3(1)(1), Int. Tax, West Patel Nagar, New Delhi Civic Centre, Minto Road, PAN: ABLCS0234R New Delhi (Appellant) (Respondent) Appellant by Sh. Ravi Sharma, CA & Sh. Harmeet Singh, CA Respondent by Shri Nikhil Kumar Govila, CIT-DR Date of Hearing 02/09/2025 Date of Prono…

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…