Aveva Solutions India LLP v. ITO

Johnson Matthey India Pvt. Ltd., Delhi vs. DCIT, Circle-13(1), Delhi

In the result, appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. Dcit, Ltd., 5Th Floor, C/O Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. Pan-Aaacj2919A Appellant Respondent Assessee By Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 23.10.2024 Pertaining To The Assessment Year 2021-22. 2. During The Course Of Hearing The Bench Has Asked The Assessee To File Specific Ground Of Appeal No.2 As Against General Ground Of Appeal No. 2 Taken. In Compliance, Assessee Vide Application Dt. 12.03.2025 Filed Under Rule 11 Of The Income Tax Appellate Tribunal Rules, 1963 Raised Additional Ground Of Appeal Under. The Additional Ground Of Appeal Taken Reads As Under: Johnson Matthey India Pvt. Ltd. Vs. Dcit

…ITA No.5199/Del/2024 Johnson Matthey India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. DCIT, Ltd., 5th Floor, C/o Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. PAN-AAACJ2919A APPELLANT RESPONDENT Assessee by Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 27.01.2026 ORDER…

Manlift India Private Limited, Delhi vs. Deputy Commissioner of Income Tax 16(3), New Delhi

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

…ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4461/Del/2024 [Assessment Year : 2020-21] Manlift India Pvt. Ltd. 207, Suchet Chamber, 1224/5, Karol Bagh, Bengali Market, New-Delhi-110005 PAN- AAGCM7622M APPELLANT Assessee by Revenue by Date of Hearing Date of Pronouncement vs DCIT, Circle-16(3) Delhi RESPONDENT S/Shri Manuj Sabharwal, Devrat Tiwari & Drona Negi Advs. Shri S.K.Jadhav, CIT DR 19.01.2…

Delta Electronics India Private Limited, Gurgaon, Haryana vs. Assistant Commissioner of Income-Tax, Circle 1(1), Gurgaon, Haryana

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

…ITA No.4448/Del/2024 Delta Electronics India Pvt. Ltd. Vs ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4448/Del/2024 [Assessment Year : 2020-21] Delta Electronics India Pvt. Ltd., Plot No. 43, Sector 35, Industrial Estate, Gurgaon Haryana -122001 PAN-AACCD9731G APPELLANT Assessee by Revenue by Date of Hearing Date of Pronouncement vs ACIT, Circle 1(1), ORDER HSIIDC Building, Vanijya Nikunj, Udhyog Vihar, Phase V, Gurgaon, Haryana- 122001 RESPONDENT Shri Salil Kapoor Adv. And Ms. Ananya Kapoor, Adv…

Mufg Bank, Ltd., New Delhi vs. Assistant Commissioner of Income-Tax, Circle 2(2)(1), Intl. Taxation, New Delhi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG B…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle 2(2)(1), International Taxation, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. PAN No.AABCT3880D बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee by Revenue by Shri Kshitij Bansal, CA Shri Dharm Veer Singh, CIT DR प्रत्यर्थी/Respondent MUFG…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), New Delhi vs. ACIT Circle-2(2)(1), International Taxation, Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthimufg Bank Ltd., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, Pan No.Aabct3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee By प्रत्यर्थी/Respondent Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Hiten Thakkar, Advocate (Virtual) Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., बनाम 5Th Floor, Worldmark-2, Asset 8, Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1), International Taxation, Aerocity, Nh-8, New Delhi. E-2 Block, Civic Centre, Pan No.Aabct3880D Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Kshitij Bansal, Ca Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, PAN No.AABCT3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee by प्रत्यर्थी/Respondent Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), Delhi vs. ACIT Circle-2(2)(1), International Taxation, New Delhi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21, 1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle-2(2)(1) (International Taxation), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. Pan No.Aabct3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Hiten Thakkar, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1),International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK 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. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 MUFG BANK LTD., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं…

Toshiba India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 25(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 6011/D/2024 CAMFIL INDIA (P) LTD. & 9752/D/2019 TOSHIBA (INDIA) P. 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.6011/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CAMFIL INDIA PRIVATE LIMITED, 32, Sector-3, Manesar, Gurgaon, Haryana. PAN No.AADCC3500F Assessee by अपीलार्थी Appellant Ms. Taranjeet Kaur, AR बनाम Vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range-53, Gurgaon, Haryana. प्रत्यर्थी/Respondent Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं/.I.T.A No.…

Haskoningdhv Consulting Private Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, ITA No.1040/Del/2021 (Honda Cars India Ltd

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Haskoningdhv Consulting Private Limited Acit, Office No.204, 2Nd Floor, Rs Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3Rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018 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.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम HASKONINGDHV CONSULTING PRIVATE LIMITED ACIT, Office No.204, 2nd Floor, RS Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. PAN No.AAACM8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate Revenue by S…

Coca-Cola India Inc. - India Branch Office, Gurugram, Haryana vs. Assistant Or Deputy Commissioner of Income Tax, International Taxation, Gurugram, Haryana

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

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5223/Del/2010 िनधा"रणवष"/Assessment Year: 2004-05 बनाम Coca Cola India Inc., Ddit Enkay Tower, Udyog Vihar, Vs. International Taxation, Phase-V, Gurgaon. Circle 3(2), New Delhi. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5031/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Coca Cola India Inc., Dcit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.431/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Coca Cola India Inc., Acit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.503/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Coca Cola India Inc., Acit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent

…COCA COLA INDIA INC. 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.5223/Del/2010 िनधा"रणवष"/Assessment Year: 2004-05 बनाम COCA COLA INDIA INC., DDIT Enkay Tower, Udyog Vihar, Vs. International Taxation, Phase-V, Gurgaon. Circle 3(2), New Delhi. PAN No.AAACC2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5031/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम COCA COLA INDIA INC., DCIT India Branch Office, Vs. International Taxation, 17th Floor, One Horizon Centre, Circle, Gurgaon. DLF G…

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4290/DEL/2024 (A.Y. 2020-21) ITA No. 5279/DEL/2024 (A.Y. 2021-22) Avaya India Private Limited Vs Assessing Officer, 202, Platina, 2nd Floor, Plot NFAC No. C-59, G-Block, Banda Delhi Kurla Complex, Banda (E), Mumbai, PAN: AAECA3592N Appellant Respondent Assessee by Sh. Shoaib Akhtar, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 23/01/2026 ORDER…

Coca-Cola India Inc- India Branch Office, Gurgaon, Haryana vs. Assistant Or Deputy Commissioner of Income Tax, International Taxation, Gurgaon

…COCA COLA INDIA INC. 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.5223/Del/2010 निर्धारणवर्ष/Assessment Year: 2004-05 COCA COLA INDIA INC., Enkay Tower, Udyog Vihar, Phase-V, Gurgaon. PAN No.AAACC2638K Vs. बनाम DDIT International Taxation, Circle 3(2), New Delhi. प्रत्यर्थी/Respondent अपीलार्थी Appellant आ.अ.सं/.I.T.A No.5031/Del/2018 निर्धारणवर्ष/Assessment Year: 2014-15 COCA COLA INDIA INC., India Branch Office, 17th Floor, One Horizon Centre, DLF Golf Course Road, DLF Phase-V, Sector-43, Gur…

Airbnb India Private Limited, Delhi, India vs. The Deputy Commissioner of Income Tax, Circle 1(1), Central Revenue Building, Delhi, India

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb India Private Limited, Dcit, Circle-1(1), 5Th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. Pan-Aakca5525B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 24.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. & 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 27.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 24/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Airbnb India Pvt. Ltd. Vs. Ito Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Airbnb India Private Limited, DCIT, Circle-1(1), 5th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. PAN-AAKCA5525B (Appellant) (Respondent) Assessee by Ms. Reema Grewal, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the final assessment order passed by AO dated 24.07.2…

Motorola Solutions India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4324/Del/2024 Motorola Solutions India (P) Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4324/DEL/2024 (A.Y. 2020-21) Motorola Solutions India Private Vs The Deputy Commissioner Limited. 5th Floor, Block A, Building 8, DLF Cybercity, DLF Phase-II, Gurgaon, DLF e, Gurgaon, Haryana PAN: AAACM9343D Appellant of Income Tax, Circle 1(1), HSIIDC Building, VanijyaNikunj, UdyogVihar, Gurgaon, Haryanba Respondent Assessee by Sh. Himanshu S. Sinha, Adv, Sh. Utkarsh Mittal, Adv Revenu…

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5279/DEL/2024 (A.Y. 2021-22) Avaya India Private Limited Vs Assessing Officer, 202, Platina, 2nd Floor, Plot NFAC No. C-59, G-Block, Banda Delhi Kurla Complex, Banda (E), Mumbai, PAN: AAECA3592N Appellant Respondent Assessee by Sh. Shoaib Akhtar, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U.S. JM:…

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

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Airbnb Payments India Private DCIT, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. PAN-AANCA6203B (Appellant) (Respondent) Assessee by Ms. Reema Grewal, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the final assessment order passed b…

At and T Communication Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax Circle 1(1), Office of ACIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4257/Del/2024 AT and T Communication Services India Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4257/DEL/2024 (A.Y. 2020-21) AT and T Communication Vs The Assistant Commissioner Services India Private Limited, 13 of Income Tax, Circle 1(1), Mohan Dev Building, 13th Floor, Office of the ACIT, C. R. Tolstoy Marg, New Delhi Building, Delhi PAN: AACCA8033E Appellant Respondent Assessee by Sh. Kshitiz Bansal, AR Sh. S. K. Jadhav, CIT DR Revenue by Date of Hearing 20/01/20…

Valvoline Cummins Private Limited, Delhi vs. DCIT, Circle-25(1), Delhi

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4178/Del/2024 Valvoline Cummins Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4178/DEL/2024 (A.Y. 2020-21) Valvoline Cummins Private Vs The Deputy Commissioner Limited. 315, 3rd Floor, World Trade Centre, Barakhamba Road, Connaught Place, Central Delhi, New Delhi PAN: AAACW0287A Appellant Respondent Assessee by Sh. Neeraj Jain, Adv& Ms. Mansha Bhalla, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUM…

Bt India Private Ltd., Delhi vs. ACIT Circle 4(2), Delhi

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

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Bt India Private Limited, Acit, 11Th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. Pan No.Aabcc4785E अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.533 & 1701/Del/2022 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 Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम BT INDIA PRIVATE LIMITED, ACIT, 11th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. PAN No.AABCC4785E अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepak Chopra, Advocate & Shri Ankul Goyal, Advocate Shri Dharm Veer Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of hearing: 1…