Blackstone Capital Partners v. Asst. CIT

TRICENTIS GMBH,AUSTRIA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL-TAX, DELHI

In the result, appeals are allowed, as indicated above

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORESHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.2705 & 3526/Del/2023 Assessment Years:2020-21 & 2021-22 Tricentis Gmbh, Vs. The DCIT, Tricentis Gmbh, 10 Leonard Circle – International Tax - Bernstein Strasse Saturn 3(1)(1), Tower, Vienna, New Delhi Austria PAN :AAECT9861B (Appellant) (Respondent) Assessee by Sh. Percy Pardiwalla, Sr. Advocate Sh. Ketan Ved, CA Department by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 08.10.2024 Date of pronouncement 06.11.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Cap…

TRICENTIS GMBH,AUSTRIA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, appeals are allowed, as indicated above

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORESHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.2705 & 3526/Del/2023 Assessment Years:2020-21 & 2021-22 Tricentis Gmbh, Vs. The DCIT, Tricentis Gmbh, 10 Leonard Circle – International Tax - Bernstein Strasse Saturn 3(1)(1), Tower, Vienna, New Delhi Austria PAN :AAECT9861B (Appellant) (Respondent) Assessee by Sh. Percy Pardiwalla, Sr. Advocate Sh. Ketan Ved, CA Department by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 08.10.2024 Date of pronouncement 06.11.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Cap…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SAIF II-SE INVESTMENT MAURITIUS LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…$~173 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 124/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel along with Ms. Deeksha Gupta, Adv. versus SAIF II-SE INVESTMENT MAURITIUS LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Dr. Shashwat Bajpai, Mr. Mahir Khanna and Mr. Saransh Bhardwaj, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 19.02.2024 1.…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SAIF II-SE INVESTMENT MAURITIUS LTD.

…$~173 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 124/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel along with Ms. Deeksha Gupta, Adv. versus SAIF II-SE INVESTMENT MAURITIUS LTD. ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Dr. Shashwat Bajpai, Mr. Mahir Khanna and Mr. Saransh Bhardwaj, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 19.02.2024 1.…