CIT v. Roca Bathroom Products (P.) Ltd.

Meneta Automotive Components Pvt. Ltd., New Delhi vs. DCIT, Circle- 16(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/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 Software One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19) ITA No. 2072/Del/2022(A.Y 2018-19) 4th floor, Kaveri Tower-1, 211, Sector-D, Pocket-6, Vasant Kunj, New Delhi 110070 PAN: AAOCS-6228-H ...... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner of Income Tax, Circle 22(2), CR Building, IP Estate, New Delhi 110002 ...... प्रतिवादी/Respond…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Circle- 3, Noida

…3922/0/2017, 6045/D/2018 & 507/D/2022 TECH BOOKS INTERNATIONAL PVT. LTD. 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.3922/Del/2017 निर्धारणवर्ष/Assessment Year: 2013-14 TECHBOOKS INTERNATIONAL PVT. LTD. Plot No.37, Block-A, Sector-60, Gautam Budh Nagar, Noida, Uttar Pradesh. PAN No.AABCT3774A बनाम Vs. ACIT, Circle-3, Noida, Uttar Pradesh. अपीलार्थी Appellant प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6045/Del/2018 निर्धारणवर्ष/Assessment Year: 2014-15 TECHBOOKS INTERNATIONAL PVT. LTD. Plot No.37, B…

M/S Exxon Mobil Lubricants Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

M/S Exxon Mobil Lubricants Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

ACIT, New Delhi vs. M/S Exxon Mobi Lubricants Pvt. Ltd., New Delhi

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by : Shri…

ACIT, New Delhi vs. M/S Exxon Mobi Lubricants Pvt. Ltd., New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

M/S. Exxonmobil Gas (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE 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.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम EXXONMOBIL GAS (INDIA) PRIVATE The Assistant Commissioner of LIMITED, Vs. Income-tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. PAN No.AABCE1792K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 िनधा"रणवष"/Assessm…

Pax Pos Solutions India Private Limited, Delhi vs. DCIT- Circle 19(1)/ Assessment Unit, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 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.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Bilander Logistics (P) Ltd, Delhi vs. DCIT, Circle - 4(2), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 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.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

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

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Rohde & Schwarz India Pvt Ltd, Delhi vs. Assessment Unit / the Deputy Commissioner of Income Tax, Circle 19(1), Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Mori Seiki India Private Limited, Bengaluru vs. DCIT/ACIT, New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Mitsui & Co India Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Jubilant Pharmova Limited, Uttar Pradesh vs. DCIT/ACIT (Central), Moradabad

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

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA 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.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम JUBILANT PHARMOVA LTD., ACIT-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. PAN No.AABCV0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT PHARMOVA LTD., DCIT/ACIT (Central), Bhartiagram Gajraula, Vs. Income Tax Depart…

Jubilant Foodworks Limited, Noida vs. Assistant Commissioner of Income Tax, Noida

…ITA NOS. 4339/D/2024 & 5712/D/2024 JUBILANT FOODWORKS LTD. 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.4339/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 JUBILANT FOODWORKS LIMITED, Plot No.1A, Sector-16A, Noida, Gautam Buddha Nagar, Uttar Pradesh. PAN No.AABCD1821C अपीलार्थी Appellant बनाम Vs. DEPUTY COMMISSIONER OF INCOME TAX, Circle-5(1)(1), Noida, Uttar Pradesh. प्रत्यर्थी/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 JUBILANT FOODWORKS LIMITED, Plot No.…

Jinfei Trading India Pvt Ltd, Gurgaon vs. DCIT, Circle - 13(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24,5528/D/24, 6081/D/24 & 2348/D/22 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.5517/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 AIRBNB PAYMENTS INDIA PRIVATE LIMITED, Level 9, Spaze I Tech Park, A1 Tower, Sector Vs. Gurugram, Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B बनाम ||THE DCIT Circle 1(1), Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं/.I.T.A No.6114/Del/20…

Fujitsu Consulting India Private Limited, Delhi vs. The Deputy Commissioner of Income-Tax, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24,5528/D/24, 6081/D/24 & 2348/D/22 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.5517/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 AIRBNB PAYMENTS INDIA PRIVATE LIMITED, Level 9, Spaze I Tech Park, A1 Tower, Sector 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B बनाम Vs. THE DCIT Circle 1(1), Gurugram, Haryana. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer…

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

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 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.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Pioneer India Electronics Private Limited, Gurgaon vs. DCIT, Circle 3(1), Gurgaon/ Assessment Unit/Income Tax Department, Gurgaon

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Jubilant Foodworks Limited, Noida vs. Deputy Commissioner of Income Tax, Noida

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

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Jubilant Foodworks Limited, Deputy Commissioner Of Plot No.1A, Sector-16A, Noida,Gautam Vs. Income Tax, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Foodworks Limited, Assistant Commissioner Of Plot No.1A, Sector-16A, Noida, Vs. Income Tax, Gautam Buddha Nagar, Uttar Pradesh. Circle 5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 4339/D/2024 & 5712/D/2024 JUBILANT FOODWORKS LTD. 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.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम JUBILANT FOODWORKS LIMITED, DEPUTY COMMISSIONER OF Plot No.1A, Sector-16A, Noida,Gautam Vs. INCOME TAX, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, PAN No.AABCD1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT FOODWORKS LIMITED, ASSISTANT COMMI…