Aveva Solutions India LLP v. ITO

Performance Specialty Products India Private Limited, Gurgaon vs. Assessment Unit, Income Tax Department, Gurgaon

…ITA Nos. 3941/D/2024 & 5828/D/2024 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3941/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRVATE LIMITED, 10th Floor, Tower B, Regus, Unitech Cyber Park, Sector 39, Gurgaon, Haryana. PAN No.AAICP8345G बनाम Vs. अपीलार्थी Appellant & ASSESSMENT UNIT OF INCOME TAX DEPARTMENT, Circle 3(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.5828/Del/2024 निर्धारण…

Performance Specialty Products (India) Private Limited, Gurugram, Haryana vs. Assessment Unit of Income Tax Department, Gurgaon

…ITA Nos. 3941/D/2024 & 5828/D/2024 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3941/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRVATE LIMITED, 10th Floor, Tower B, Regus, Unitech Cyber Park, Sector 39, Gurgaon, Haryana. PAN No.AAICP8345G बनाम Vs. ASSESSMENT UNIT OF INCOME TAX DEPARTMENT, Circle 3(1), Gurgaon, Haryana. अपीलार्थी Appellant & प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.5828/Del/2024 निर्धारण…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, all three appeals of the assessee are allowed, and the stay application is dismissed as being infructuous

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Huawei Telecommunications Acit, (India) Company Private Limited, Vs. Circle 4(1), Gurgaon, 9Th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम HUAWEI TELECOMMUNICATIONS ACIT, (INDIA) COMPANY PRIVATE LIMITED, Vs. Circle 4(1), Gurgaon, 9th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E अपीलाथ" Appellant ""यथ"/Respondent Stay Appl. No.141/Del/202…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Huawei Telecommunications (India) Company Private Limited, 9Th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E बनाम Vs. Acit, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In Ita No.827/D/2021)

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E बनाम Vs. ACIT, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT Circle-4(1), Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Huawei Telecommunications (India) Company Private Limited, 9Th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E बनाम Vs. Acit, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In Ita No.827/D/2021)

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E बनाम Vs. ACIT, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141…

Exxon Mobile Gas (India) P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 निर्धारणवर्ष/Assessment Year: 2007-08 Exxonmobil Gas (India) Private Limited, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle 10(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 निर्धारणवर्ष/Assessment Year: 2008-09 Exxonmobil Gas (India) Private Limited, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant & बनाम Dcit, Vs. Circle 11(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6367/Del/2018 निर्धारणवर्ष/Assessment Year: 2008-09 The Assistant Commissioner Of Income-Tax, Circle 8(2), Central Revenue Building, New Delhi. बनाम Vs. Exxonmobil Gas (India) Private Limited, Suite No. 1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I" NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 निर्धारणवर्ष/Assessment Year: 2007-08 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. PAN No.AABCE1792K अपीलार्थी Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle 10(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 निर्धारणव…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Gas (India) P.Ltd, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम EXXONMOBIL GAS (INDIA) PRIVATE The Assistant Commissioner of LIMITED, Vs. Income-tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. PAN No.AABCE1792K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 िनधा"रणवष"/Assessm…

DCIT, Circle- 3(1)(1), International Taxation, New Delhi vs. The Bank of Tokyo Mistubishi Ufj Ltd., New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1014/दिल्ली/2018(नि.व. 2012-13)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1014/दिल्ली/2018(नि.व. 2012-13) ITA No. 1014/Del/2018(A.Y 2012-13) The Bank of Tokyo-Mistubishi UFJ Ltd., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi 110037 PAN: AABCT-3880-D ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income-Tax, Circle 3(1)(1), International Taxation, E-2 Block, Civic Centre, JLN Marg, New Delhi 110…

The Bank of Tokyo Mistubishi Ufj Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1014/दिल्ली/2018(नि.व. 2012-13)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1014/दिल्ली/2018(नि.व. 2012-13) ITA No. 1014/Del/2018(A.Y 2012-13) The Bank of Tokyo-Mistubishi UFJ Ltd., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi 110037 PAN: AABCT-3880-D ...... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income-Tax, Circle 3(1)(1), International Taxation, E-2 Block, Civic Centre, JLN Marg, New Delhi 1100…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Circle- 3, Noida

…3922/0/2017, 6045/D/2018 & 507/D/2022 TECH BOOKS INTERNATIONAL PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3922/Del/2017 निर्धारणवर्ष/Assessment Year: 2013-14 TECHBOOKS INTERNATIONAL PVT. LTD. Plot No.37, Block-A, Sector-60, Gautam Budh Nagar, Noida, Uttar Pradesh. PAN No.AABCT3774A बनाम Vs. ACIT, Circle-3, Noida, Uttar Pradesh. अपीलार्थी Appellant प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6045/Del/2018 निर्धारणवर्ष/Assessment Year: 2014-15 TECHBOOKS INTERNATIONAL PVT. LTD. Plot No.37, B…

M/S. Exxonmobil Gas (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम EXXONMOBIL GAS (INDIA) PRIVATE The Assistant Commissioner of LIMITED, Vs. Income-tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. PAN No.AABCE1792K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 िनधा"रणवष"/Assessm…

Pax Pos Solutions India Private Limited, Delhi vs. DCIT- Circle 19(1)/ Assessment Unit, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Bilander Logistics (P) Ltd, Delhi vs. DCIT, Circle - 4(2), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Jubilant Pharmova Limited, Uttar Pradesh vs. DCIT/ACIT (Central), Moradabad

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम JUBILANT PHARMOVA LTD., ACIT-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. PAN No.AABCV0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT PHARMOVA LTD., DCIT/ACIT (Central), Bhartiagram Gajraula, Vs. Income Tax Depart…

Jubilant Foodworks Limited, Noida vs. Assistant Commissioner of Income Tax, Noida

…ITA NOS. 4339/D/2024 & 5712/D/2024 JUBILANT FOODWORKS LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4339/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 JUBILANT FOODWORKS LIMITED, Plot No.1A, Sector-16A, Noida, Gautam Buddha Nagar, Uttar Pradesh. PAN No.AABCD1821C अपीलार्थी Appellant बनाम Vs. DEPUTY COMMISSIONER OF INCOME TAX, Circle-5(1)(1), Noida, Uttar Pradesh. प्रत्यर्थी/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 JUBILANT FOODWORKS LIMITED, Plot No.…

Jinfei Trading India Pvt Ltd, Gurgaon vs. DCIT, Circle - 13(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24,5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 AIRBNB PAYMENTS INDIA PRIVATE LIMITED, Level 9, Spaze I Tech Park, A1 Tower, Sector Vs. Gurugram, Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B बनाम ||THE DCIT Circle 1(1), Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं/.I.T.A No.6114/Del/20…

Fujitsu Consulting India Private Limited, Delhi vs. The Deputy Commissioner of Income-Tax, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24,5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I"NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 AIRBNB PAYMENTS INDIA PRIVATE LIMITED, Level 9, Spaze I Tech Park, A1 Tower, Sector 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B बनाम Vs. THE DCIT Circle 1(1), Gurugram, Haryana. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer…

Airbnb Payments India Private Limited, Gurugram vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Jubilant Foodworks Limited, Noida vs. Deputy Commissioner of Income Tax, Noida

In the result, all two appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Jubilant Foodworks Limited, Deputy Commissioner Of Plot No.1A, Sector-16A, Noida,Gautam Vs. Income Tax, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Foodworks Limited, Assistant Commissioner Of Plot No.1A, Sector-16A, Noida, Vs. Income Tax, Gautam Buddha Nagar, Uttar Pradesh. Circle 5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 4339/D/2024 & 5712/D/2024 JUBILANT FOODWORKS LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम JUBILANT FOODWORKS LIMITED, DEPUTY COMMISSIONER OF Plot No.1A, Sector-16A, Noida,Gautam Vs. INCOME TAX, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, PAN No.AABCD1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT FOODWORKS LIMITED, ASSISTANT COMMI…

Haskoningdhv Consulting Pvt Ltd, Delhi vs. ACIT, Circle-10(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…