LUMMUS TECHNOLOGY HEAT TRANSFER B.V,GURUGRAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INT. TAX, GURUGRAM, GURUGRAM
In the result, appeal of the assessee is allowed
ITA 3741/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Oct 2025AY 2021-22
Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.3741/िद"ी/2023(िन.व. 2021-22) Lummus Technology Heat Transfer B.V, Second Floor, Infinity Tower B, Dlf Cyber City, Sector 25A, Phase Ii, Gurugram, Haryana 122001 ...... अपीलाथ"/Appellant Pan: Aabca-9045-K बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Gurugram, ..... "ितवादी/Respondent Haryana 122001 अपीलाथ" "ारा/ Appellant By : Shri Vishal Kalra, Advocate, Ms. Reema Grewal, Chartered Accountant & Ms. Snigdha Gautam, Advocate "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit सुनवाई क" ितिथ/ Date Of Hearing : 07/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 06/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 27.10.2023, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. The Gist Of Grounds Raised By The Assessee In Appeal Assailing The Assessment Order Is As Under:
For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Nikhil Kumar Govila, CIT
Section 143(3)Section 40Section 80G
…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.3741/िद"ी/2023(िन.व. 2021-22) Lummus Technology Heat Transfer B.V, Second Floor, Infinity Tower B, DLF Cyber City, Sector 25A, Phase II, Gurugram, Haryana 122001 ...... अपीलाथ"/Appellant PAN: AABCA-9045-K बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Gurugram, ..... "ितवादी/Respondent Haryana 122001 अपीलाथ" "ारा/ Appellant by : Shri Vishal K…
