Aveva Solutions India LLP v. ITO

Amplifon (India) Private Limited, Delhi vs. ACIT, Central Circle 7, Delhi

…ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24 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.5493/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 बनाम ASSESSMENT UNIT, NEC CORPORATION INDIA PRIVATE LIMITED, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Reve…

Benetton India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 4(2), New Delhi, Cr Building

…ITA Nos. 5493/D/24, 5856/D/24,5946/D/24,5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24 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.5493/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 बनाम ASSESSMENT UNIT, NEC CORPORATION INDIA PRIVATE LIMITED, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenu…

Federal Mogul Goetze India Limited, Delhi vs. The Deputy Commissioner of Income Tax, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24 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.5493/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 बनाम ASSESSMENT UNIT, NEC CORPORATION INDIA PRIVATE LIMITED, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv…

Lintec India Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Central Delhi

…ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24 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.5493/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 बनाम ASSESSMENT UNIT, NEC CORPORATION INDIA PRIVATE LIMITED, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Reve…

Nec Corporation India Private Limited, Delhi vs. Deputy/ Assistant Commissioner of Income Tax, Circle 16(1), Delhi

In the result, all ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Nec Corporation India Private Limited, Assessment Unit, A-31, 1St Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, Pan No.Aaccn3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5856/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lintec India Private Limited, Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Vs. Income Tax, Nehru Place, South Delhi. Circle 13(1), C.R. Building,Delhi. Pan No.Aaccl3772F अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24 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.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम NEC CORPORATION INDIA PRIVATE LIMITED, ASSESSMENT UNIT, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue by S…

Express Freight Consortium, New Delhi vs. Assessment Unit, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…ITA Nos. 5422/D/24, 5407/24,5376/D/24,5342/D/24, 5371/D/24,5340/D/24,4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani, Advoca…

India Seah Precision Metal Private Limited, Noida vs. DCIT, Circle 10(1), Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…ITA Nos. 5422/D/24, 5407/24,5376/D/24,5342/D/24, 5371/D/24,5340/D/24,4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani, Advoca…

Oriental Consultants India Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 19(1), Range - 44, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…ITA Nos. 5422/D/24, 5407/24, 5376/D/24, 5342/D/24, 5371/D/24, 5340/D/24, 4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani, Ad…

Egencia Travel India Private Limited, New Delhi vs. Income-Tax Officer, Ward 8(1), Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं./I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre, Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida, Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…ITA Nos. 5422/D/24, 5407/24, 5376/D/24, 5342/D/24, 5371/D/24, 5340/D/24, 4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre, Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani,…

T.En Global Business Services Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 25(1), Cr Building

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 5422/D/24, 5407/24,5376/D/24,5342/D/24, 5371/D/24,5340/D/24,4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani,…

Interglobe Air Transport Limited, New Delhi vs. DCIT, Circle 10(1), Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 5422/D/24, 5407/24,5376/D/24,5342/D/24, 5371/D/24,5340/D/24,4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani, Adv…

Claas Agricultural Machinery Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), New Delhi

In the result, appeal of the Assessee is allowed

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

…1 ITA No. 4563/Del/2024 Class Agricultural Machinery 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. 4563/DEL/2024 (A.Y. 2020-21) Class Agricultural Machinery Vs The Deputy Commissioner Private Limited of Income Tax, Circle 4(2), Float No. M, First Floor, Sagar C. R. Building, Apartment 6, Tilak Marg, indraprastha Marg, I. P. Central Delhi-110001, New Estate, New Delhi Delhi Respondent PAN: AAFCC7820E Appellant Assessee by Sh. Kashish Gupta, CA Revenue by Sh. S. K. Jadhav, CIT DR…

Itron India Private Limited, Noida vs. The Assistant Commissioner of Income Tax, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam Of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, Pan: Aabcs6575L New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

…1 Itron India Pvt. Ltd. Vs. The 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 Itron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, PAN: AABCS6575L New Delhi Appellant Respondent Assessee by Sh. Kashish Gupta, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the A…

Boeing India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax (DCIT), Circle-4(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…ITA Nos. 5422/D/24, 5407/24, 5376/D/24, 5342/D/24, 5371/D/24, 5340/D/24, 4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 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.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 EXPRESS FREIGHT CONSORTIUM, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. PAN No.AAAAE8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Prashant Meharchandani, Ad…

Xl India Business Services Private Limited, Delhi vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the Assessee is allowed

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

…1 ITA No. 4332/Del/2024 XL India Business Services Private Limited Vs. the 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. 4332/DEL/2024 (A.Y. 2020-21) XL India Business Services Vs The Assistant Private Limited Commissioner of Income FF 101, First Floor, Building No. Tax, Circle 25(1), C. R. G-11, Sarines Sonia Sadan, Building, I. P. Estate, New Community Centre, VikasPuri, Delhi West Delhi-110018 PAN: AAACX0309A Appellant Respondent Assessee by Sh. Salil Kapoor, Adv & Ms. Ananya Kapoor, Adv R…

Lintec India Private Limited, South Delhi, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Office of DCIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

…1 Lintec India 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 Lintec India Private Limited Vs The Deputy Commissioner of 14th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office of the DCIT, C. R. 110019, Building, Delhi PAN: AACCL23772F Appellant Respondent Assessee by Sh. Supriya Mehta, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal i…

Al Maha Foods International Private Limited, New Delhi vs. National Faceless Assessment Centre (Jao - DCIT Circle 1(1), Delhi), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

…1 AL Maha Foods International Pvt. Ltd. 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 AL Maha Foods International Vs National Faceless Private Limited, 1122, DLF Assessment Centre (JAO- Tower A, Jasola, New Friends DCIT Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi PAN: AABCA8743L Appellant Respondent Assessee by Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2…

Li & Fung (India) Private Limited, New Delhi vs. DCIT, Circle-13(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

…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 Li & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19) ITA No. 1820/Del/2022(A.Y 2018-19) 202-206 Tolstoy House, Connaught Place, Delhi 110001 PAN: AAACL-1663-M बनाम Vs. Deputy Commissioner of Income Tax, Circle 16(1), Delhi ......... अपीलार्थी/Appellant प्रतिवादी/Respondent Li & Fung (India) P. Ltd., आअसं.3819/दिल्ली/2024(नि.व. 2020-21) ITA No…

Oppo Mobiles India Pvt Ltd, Haryana vs. DCIT Central Circle-30, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2548/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 Oppo Mobiles India Pvt. Ltd. 5Th Floor, Tower-B, Dlf Cyber City, Gurgaon, Haryana. Pan No.Aabc09247K बनाम Vs. Dcit, Central Circle-30, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Stay Application No.287/Del/2025 (In Ita No.2548/D/2022)

…ITA NOS. 2548 & 2549/D/2022 AND Stay Application Nos. 287 & 288/D/2025 OPPO MOBILES INDIA PVT. 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.2548/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 OPPO MOBILES INDIA PVT. LTD. 5th Floor, Tower-B, DLF Cyber City, Gurgaon, Haryana. PAN No.AABC09247K बनाम Vs. DCIT, Central Circle-30, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent STAY APPLICATION NO.287/Del/2025 (In ITA No.2548/D/2022) Assessment Year 2017-18 OPPO MOBILES INDIA PVT. LTD. 5th Fl…

Oppo Mobiles India Pvt Ltd, Haryana vs. DCIT Central Circle-30, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2548/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 Oppo Mobiles India Pvt. Ltd. 5Th Floor, Tower-B, Dlf Cyber City, Gurgaon, Haryana. Pan No.Aabc09247K बनाम Vs. Dcit, Central Circle-30, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Stay Application No.287/Del/2025 (In Ita No.2548/D/2022)

…ITA NOS. 2548 & 2549/D/2022 AND Stay Application Nos. 287 & 288/D/2025 OPPO MOBILES INDIA PVT. 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.2548/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 OPPO MOBILES INDIA PVT. LTD. 5th Floor, Tower-B, DLF Cyber City, Gurgaon, Haryana. PAN No.AABC09247K बनाम Vs. DCIT, Central Circle-30, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent STAY APPLICATION NO.287/Del/2025 (In ITA No.2548/D/2022) Assessment Year 2017-18 OPPO MOBILES INDIA PVT. LTD. 5th Fl…