What is CIT v. Industrial Engineering Projects (P) Ltd. authority for?

Reimbursement of expenses, where there is no profit element included, does not constitute taxable income. Recoveries made by an assessee that merely reduce its cost, without netting off any income from expenses, are not income.

How many judgments cite CIT v. Industrial Engineering Projects (P) Ltd.?

94 judgments on BharatTax cite CIT v. Industrial Engineering Projects (P) Ltd. (202 ITR 1014), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Industrial Engineering Projects (P) Ltd. come up under?

It is most often cited in judgments turning on Section 10A, Section 10AA, Section 10B, Section 115-O, Section 143(3), Section 194R.

CIT v. Industrial Engineering Projects (P) Ltd. (202 ITR 1014)

Transocean Offshore Deepwater Drilling Inc, Noida vs. DCIT, Circle- 2, International Taxation, Dehradun

In the result, both the appeals of the assessee are partly allowed

ITA 5896/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Jan 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR

Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A. D. Jain, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs DCIT (Intl. Taxation), Ventures Ltd., C/o Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (APPELLANT) (RESPONDENT) PAN No. AABCT7361B ITA No. 5896/Del/2017 : Asstt. Year : 2013-14 Transocean Offshore Deepwater Vs DCIT (Intl. Taxation), Drilling Inc., C/o Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (APPELLANT) (RESPONDENT) PAN No. AABCT73…

Transocean Offshore International Venture Ltd., Noida vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, both the appeals of the assessee are partly allowed

ITA 5895/DEL/2017[2012-12]Status: DisposedITAT Dehradun28 Jan 2022AY 2012-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR

Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A. D. Jain, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs DCIT (Intl. Taxation), Ventures Ltd., C/o Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (APPELLANT) (RESPONDENT) PAN No. AABCT7361B ITA No. 5896/Del/2017 : Asstt. Year : 2013-14 Transocean Offshore Deepwater Vs DCIT (Intl. Taxation), Drilling Inc., C/o Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (APPELLANT) (RESPONDENT) PAN No. AABCT73…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri

Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

Section 143(3)Section 144C(13)

…man 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-resident in India on the income from whatever source which: IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 14…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

Section 143(3)Section 144C(13)

…man 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-resident in India on the income from whatever source which: IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 14…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

Section 143(3)Section 144C(13)

…man 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-resident in India on the income from whatever source which: IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 14…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

Section 143(3)Section 144C(13)

…man 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-resident in India on the income from whatever source which: IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 14…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

Section 143(3)Section 144C(13)

…man 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-resident in India on the income from whatever source which: IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 14…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department

Section 143(3)Section 144C(13)

…man 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-resident in India on the income from whatever source which: IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 14…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 9(1)(vi)

…SC) IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 40 of 47 b. Expeditors International (India) (P.) Ltd. [2012] 24 taxmann.com 76 (Delhi) c. Dunlop Rubber Co. Ltd [1982] 10 Taxman 179 (Calcutta) d. Industrial Engineering Projects (P.) Ltd [1993] 202 ITR 1014 (Delhi) e. Krupp Udhe GMBH [2013] 40 taxmann.com 38 (Bombay) f.WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay) g. CSC Technology Singapore Pte. Ltd. [2012] 19 taxmann.com 123 (Delhi) h. Global E-Business Operations (P.) Ltd. [2012] 23 taxmann.com 455 (Bang.) i.Bovis Lend Lease (India) (P.) Ltd. [2010] 1 ITR(T) 87 (Bangalore) 36.…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 9(1)(vi)

…SC) IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 40 of 47 b. Expeditors International (India) (P.) Ltd. [2012] 24 taxmann.com 76 (Delhi) c. Dunlop Rubber Co. Ltd [1982] 10 Taxman 179 (Calcutta) d. Industrial Engineering Projects (P.) Ltd [1993] 202 ITR 1014 (Delhi) e. Krupp Udhe GMBH [2013] 40 taxmann.com 38 (Bombay) f.WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay) g. CSC Technology Singapore Pte. Ltd. [2012] 19 taxmann.com 123 (Delhi) h. Global E-Business Operations (P.) Ltd. [2012] 23 taxmann.com 455 (Bang.) i.Bovis Lend Lease (India) (P.) Ltd. [2010] 1 ITR(T) 87 (Bangalore) 36.…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 9(1)(vi)

…SC) IT(IT)A Nos.363, 504,505/Bang/2017 No.255/Bang/20214 Page 40 of 47 b. Expeditors International (India) (P.) Ltd. [2012] 24 taxmann.com 76 (Delhi) c. Dunlop Rubber Co. Ltd [1982] 10 Taxman 179 (Calcutta) d. Industrial Engineering Projects (P.) Ltd [1993] 202 ITR 1014 (Delhi) e. Krupp Udhe GMBH [2013] 40 taxmann.com 38 (Bombay) f.WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay) g. CSC Technology Singapore Pte. Ltd. [2012] 19 taxmann.com 123 (Delhi) h. Global E-Business Operations (P.) Ltd. [2012] 23 taxmann.com 455 (Bang.) i.Bovis Lend Lease (India) (P.) Ltd. [2010] 1 ITR(T) 87 (Bangalore) 36.…

M/S Shindengen India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

In the result, the appeal is treated as allowed for statistical purpose

ITA 3343/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.3343/Bang/2018 Assessment Year : 2014-15 M/S. Shindengen India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Plot No.283/2, Bommasandra Jigani Link Circle -6(1)(1), Road, Bengaluru – 560 105. Bengaluru. Pan : Aarcs 8947 E Appellant Respondent Appellant By : Shri. S. D. Kapila, Advocate Respondent By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 30.08.2021 Date Of Pronouncement : 31.08.2021 O R D E R Per Chandra Poojarithis Is An Appeal By The Assessee Against The Order Dated 16.10.2018 Passed By The Dcit, Circle 6-(1)(1), Bengaluru, U/S.143(3) Read With Sec.144C (13) Of The Income Tax Act, 1961 (Act), In Relation To Ay 2014-15. 2. The First Issue That Arises For Consideration In This Appeal Is With Regard To The Addition Made To The Total Income Of The Assessee Of A Sum Of Rs.21,61,37,271 Being An Addition Made Consequent To Determination Of Arm’S Length Price (Alp) U/S.92 Of The Act, In Respect Of An International Transaction Entered Into By The Assessee With Its Associated Enterprise (Ae). The Assessee Is A Wholly Owned Subsidiary Of Shindengen Electric Mfg Co., Ltd, Japan. It Was Incorporated In India On August 21, 2012 Under The Indian

For Appellant: Shri. S. D. Kapila, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.3343/Bang/2018 Assessment Year : 2014-15 M/s. Shindengen India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Plot No.283/2, Bommasandra Jigani Link Circle -6(1)(1), Road, Bengaluru – 560 105. Bengaluru. PAN : AARCS 8947 E APPELLANT RESPONDENT Appellant by : Shri. S. D. Kapila, Advocate Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing : 30.08.2021 Date of Pronouncement : 31.08.2021 O R D E R Per Chandra Poojari, Accountant…

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 20/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15