Bharti Airtel Ltd. v. PCIT

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…

DCIT Circle 4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT Circle 4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT Circle-4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT Circle 4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

Indraprastha Gas Limited, Delhi vs. JCIT OSD Range-10, Delhi

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2422/Del/2025, A.Y. 2018-19 Indraprastha Gas Limited Joint Commissioner of Plot No. 4, IGL Bhawan, Income Tax (OSD), Range-10, Sector-4, R. K. Puram, Vs. C. R. Building, I. P. Estate, New Delhi- 110022 New Delhi PAN: AAACI5076R (Appellant) (Respondent) Appellant by Sh. Rajat Jain, CA Sh. Ashish Mendiratta, CA Respondent by Sh. Jitender Singh, CIT DR Date of Hearing 30/09/2025 Date of Pronouncement 30/10/2025 ORDER PER AVDHESH KUMAR MISHRA,…

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…

The Defence Accounts Co-Operative Credit Society Limited, Meerut vs. ITO Ward 1(2)(4), Meerut

In the result, the appeals of the revenue are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

Vartul Sharma, Ghaziabad vs. ITO Ward 3(2), Najibabad

In the result, the appeals of the revenue are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…