Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

445 ITR 537High Court2022#298 most cited

What is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. authority for?

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

269

judgments rely on this decision, according to BharatTax’s citation analysis of 368,155 Indian tax judgments — from 2022 to 2026.

Also referred to as

CIT v. Roca Bathroom Products (P) Ltd. · Section 153 · Section 144C · final assessment order · limitation period · Dispute Resolution Panel · DRP directions · Section 153(2A) · Section 144C(13) · transfer pricing assessment · time limit for assessment

Also reported as

140 Taxmann.com 304

Sections most often in play

Section 153Section 144CSection 144C(13)Section 153(2A)Section 153(3)Section 92CASection 143(3)Section 144C(12)

Issues it is cited on

section 144c(12)section 153(2a)objections before drpsection 144c(4)reference to tpoimpermissible avoidance arrangementeligible assesseesection 153(4)arms length pricesection 141section 144c(1)section 262

Judgments citing Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

Lt Foods Limited, New Delhi vs. DCIT Circle-13(1), New Delhi

In the result, appeals of the assessees are allowed

ITA 1825/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant PAN: AAACL-0259-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 13(1), CR Building, IP Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.53…

Giesecke & Devrient Ms India Private Ltd., Mumbai vs. ACIT, Circle 10(1), Delhi

ITA 835/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.835/दिल्ली/2022 (नि.व. 2017-18)

Section 144CSection 144C(13)Section 153

…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 आअसं.835/दिल्ली/2022 (नि.व. 2017-18) ITA No. 835/Del/2022 (A.Y 2017-18) आअसं.3860 & 5388/दिल्ली/2024 (नि.व. 2020-21 & 2021-22) ITA No. 3860 & 5388/Del/2024 (A.Y 2020-21 & 2021-22) Giesecke & Devrient MS India P. Ltd., Unit No. 906 & 907, DS Business Galleria, Damji Shamji Business Bay, Lal Bahadur Shastri Road, MMRDA Colony, Ambedkar Nagar, Kunjurmarg (…

Clairvolex Ip Solutions Private Limited, Delhi vs. DCIT, Circle-4(2), New Delhi

ITA 550/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.550/दिल्ली/2022(नि.व. 2017-18)

For Appellant: Shri Ajay Vohra, Sr. Advocate withFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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 आअसं.550/दिल्ली/2022(नि.व. 2017-18) ITA No. 550/Del/2022(A.Y 2017-18) Clairvolex IP Solutions P. Ltd., 709/710, Tolstoy Marg, New Delhi 110001 PAN: AACCC-8420-F ...... अपीलार्थी/Appellant बनाम Vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National e-Assessment Centre, Delhi प्रतिवादी/Respondent अपीलार्थी द्वारा /…

Techbooks International Private Limited, Gautam Buddha Nagar vs. DCIT, Circle-5(3)(1), Gautam Buddha Nagar

ITA 507/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18
Section 144CSection 144C(13)Section 153Section 92C

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2013…

Shahnaz Husain, Delhi vs. DCIT Circle 28(1), Delhi

ITA 492/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthishahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 Pan: Aabph-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

…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 Shahnaz Husain, W-61, Greater Kailash-1, Delhi 110048 PAN: AABPH-4011-P बनाम Vs. आअसं.538/दिल्ली/2021(नि.व. 2016-17) ITA No. 538/Del/2021(A.Y 2016-17) आअसं.492/दिल्ली/2022 (नि.व. 2017-18) ITA No. 492/Del/2022(A.Y 2017-18) अपीलार्थी/Appellant प्रतिवादी/Respondent Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi SA No. 12…

Software One India P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

ITA 2072/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आभसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…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., आभसं. 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/Respo…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

In the result, all three appeals of the assessee are allowed, and the stay application is dismissed as being infructuous

ITA 2063/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Huawei Telecommunications Acit, (India) Company Private Limited, Vs. Circle 4(1), Gurgaon, 9Th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT, Circle-1(1), Gurgaon

ITA 2062/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Huawei Telecommunications (India) Company Private Limited, 9Th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E बनाम Vs. Acit, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In Ita No.827/D/2021)

Section 144CSection 144C(13)Section 153Section 92C

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation 2 ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED prescribed under section…

Valvoline Commins Private Limited, New Delhi vs. DCIT, Tp-3(3)(1), Delhi

ITA 183/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…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…

Crm Services India P.Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

ITA 1693/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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 आअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19) ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) आअसं.844 & 845/दिल्ली/2023 (नि.व. 2011-12 & 2012-13) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) Teleperformance Global Business P. Ltd., (formerly known as CRM Services India P. Ltd.) Plot CST No. 1406-A/28, Mindspace, Goregaon-West, Mum…

Crm Services India P.Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

ITA 1517/DEL/2022[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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 आअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19) ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) आअसं.844 & 845/दिल्ली/2023 (नि.व. 2011-12 & 2012-13) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) Teleperformance Global Business P. Ltd., (formerly known as CRM Services India P. Ltd.) Plot CST No. 1406-A/28, Mindspace, Goregaon-West, Mum…

Valvoline Cummins P.Ltd, New Delhi vs. DCIT, Circle-25(1), New Delhi

ITA 1122/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

…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 आअसं.869/दिल्ली/2021(नि.व. 2016-17) ITA No. 869/Del/2021(A.Y 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent Baxter (India)…

Baxter India Pvt. Ltd., Gurgaon vs. ITO Ward -4(1), New Delhi

ITA 869/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/दिल्ली/2021(नि.व. 2016-17)

Section 144CSection 144C(13)Section 153

…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 आअसं.869/दिल्ली/2021(नि.व. 2016-17) ITA No. 869/Del/2021(A.Y 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent Baxter (India)…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. ACIT Circle-4(1), Gurgaon

ITA 827/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Huawei Telecommunications (India) Company Private Limited, 9Th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E बनाम Vs. Acit, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In Ita No.827/D/2021)

Section 144CSection 144C(13)Section 153Section 92C

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation 2 ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED prescribed under section…

Nitto Denko India Private Limited, Gurgaon vs. Neac, New Delhi

ITA 548/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…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/Re…

Shahnaz Husain, New Delhi vs. Assessing Officer, National E- Assesment Centre, New Delhi

Appeals of the assessee are allowed

ITA 538/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

For Appellant: Shri Vishal Kalra, Ms. Sumisha MurgaiFor Respondent: Shri Dharam Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…arene aithete aiftepxur St faore siaell, ate was ud Mt daa aaell, CaO Wael TA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER 311378.538/feceh/2021(fer.a. 2016-17) ITA No. 538/Del/2021(A.Y 2016-17) 31137.492/faerh/2022(fe1.a. 2017-18) ITA No. 492/Del/2022(A.Y 2017-18) Shahnaz Husain, W-61, Greater Kailash-l, Delhi 110048 PAN: AABPH-4011-P aan arfreneff/Appellant ITA Vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre,Delhi is. ufaarét/Respondent SA No. 122/Del/2021 (Arising in ITA No.…

Steria (India) Ltd., Noida vs. Neac, New Delhi

ITA 506/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6039/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

…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 आअसं.6039/दिल्ली/2024(नि.व. 2021-22) ITA No. 6039/Del/2024(A.Y 2021-22) आअसं.506/दिल्ली/2021(नि.व. 2016-17) ITA No. 506/Del/2021(A.Y 2016-17) Wolters Kluwer India P. Ltd., 1221, Devika Towers, Nehru Place, Delhi PAN: AAACW-6190-J बनाम Vs. Deputy Commissioner of Income Tax, Circle 27(2), R. No. 194B, CR Building, Delhi 110002 Sopra Steria India Ltd., Sea…

Seaview Developers Private Limited, Mumbai vs. ACIT, Circle-23(2), New Delhi

ITA 9237/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jan 2026AY 2015-16

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…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 बनाम Vs. Assistant Commissioner of Income Tax, Circle 22(2), CR Building, IP Estate, New Delhi 110002 आअसं.7706/दिल्ली/2017(नि.व. 2013-14) ITA No. 7706/D…

Baxter India Pvt. Ltd., Gurgaon vs. DCIT, Circle-4(1), New Delhi

ITA 7954/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jan 2026AY 2014-15
Section 144CSection 144C(13)Section 153

…आ.असं.869/दिल्ली/2021(नि.व. 2016-17) ITA No. 869/Del/2021(A.Y 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent Baxter (India) P. Ltd. आ.असं.7954/दिल्ली/2018(नि.व. 2014-15) ITA No. 7954/Del/2018(A.Y 2014-15) 2nd Floor, Tower-C, Building No.8, DLF Cyber City, DLF Phase II, Gurgaon, Haryana 122022 PAN: AAACB-3906-F बनाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), CR Building, IP Es…

Exxon Mobile Lubricants P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 6557/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13
For Appellant: Shri Ankit Sahni, Advocate
Section 144CSection 144C(13)Section 153

…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 सुनवाई…