DIT v. E-Funds IT Solution

364 ITR 256High Court2014#1900 most cited

What is DIT v. E-Funds IT Solution authority for?

A subsidiary is an independent legal entity, and the mere relationship of holding-subsidiary or control by itself does not result in a Permanent Establishment (PE) for the foreign company in India, whether it be a fixed place PE or a dependent agent PE, even when the subsidiary provides outsourced services.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. E-Funds IT Solution · E-Funds IT Solution Permanent Establishment · Fixed Place PE · Dependent Agent PE · India-US DTAA · Indian subsidiary PE · independent legal entity · outsourcing services · Article 5 DTAA · section 9(1) Income Tax Act · 364 ITR 256

Also reported as

42 Taxmann.com 50226 Taxmann 44

Sections most often in play

Section 143(3)Section 144C(13)Section 234ASection 234BSection 270ASection 5Section 12Section 9(1)(vi)

Issues it is cited on

dependent agent peprofit split methodagency pefixed place peservice pesection 206c(6)make available clausesection 206c(7)penalty under section 270asection 9(1)(vi)permanent establishmentsection 260

Judgments citing DIT v. E-Funds IT Solution

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. CLIFFORD CHANCE PTE LTD.

The appeals are dismissed

ITA/354/2025HC Delhi04 Dec 2025

Bench: Us Is For The Assessment Year (Ay) 2020-21 & I.T.A. 353/2025 Is For Ay 2021-22.

For Appellant: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., MrFor Respondent: Mr. Ajay Vohra, Senior Advocate with Mr
Section 143(3)Section 144C(13)Section 260A

…rvices are actually rendered to the clients in India, resulting in earning of income, is to be taken into consideration for computing the threshold limit. 18. He has relied upon the judgment of this Court in the case of DIT v. E- Funds IT Solution, [2014] 364 ITR 256 (Del), wherein it was held that a service permanent establishment would be constituted only if the foreign enterprise had performed services in India through their employees or personnel, i.e., personnel engaged or appointed by the foreign assessee. The words “employees” and “other personnel” must be read along with the word “through” and fu…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. CLIFFORD CHANCE PTE LTD.

The appeals are dismissed

ITA/353/2025HC Delhi04 Dec 2025

Bench: Us Is For The Assessment Year (Ay) 2020-21 & I.T.A. 353/2025 Is For Ay 2021-22.

For Appellant: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., MrFor Respondent: Mr. Ajay Vohra, Senior Advocate with Mr
Section 143(3)Section 144C(13)Section 260A

…rvices are actually rendered to the clients in India, resulting in earning of income, is to be taken into consideration for computing the threshold limit. 18. He has relied upon the judgment of this Court in the case of DIT v. E- Funds IT Solution, [2014] 364 ITR 256 (Del), wherein it was held that a service permanent establishment would be constituted only if the foreign enterprise had performed services in India through their employees or personnel, i.e., personnel engaged or appointed by the foreign assessee. The words “employees” and “other personnel” must be read along with the word “through” and fu…

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

ITA 4280/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 271ASection 44DSection 5Section 92C

…) Existence of a fixed place of business at the disposal of the foreign enterprise in India; and (ii) through which the business of the foreign enterprise is wholly or partly carried on.  The Hon’ble Delhi High Court in the case of CIT vs eFunds IT Solution: 364 ITR 256 (Del), while deciding the issue as to whether outsourcing of services to an Indian affiliate results in a PE in India for the foreign company under the provisions of the 21 India-US Tax Treaty, held that for the purposes of existence of fixed place PE under Article 5(1), there must be a fixed place of business at the disposal of the enterprise. I…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…, (i) existence of a fixed place of business at the disposal of the foreign enterprise in India; (ii) through which the business of the foreign enterprise is wholly or partly carried on. The Delhi High Court in the case of CIT v. eFunds IT Solution and Ors. : 364 ITR 256 / 266 CTR 1, while deciding the issue as to whether outsourcing of services to an Indian affiliate results in a PE in India for the foreign company under the provisions of the India-US Tax Treaty held that the subsidiary constitutes an independent legal entity for taxation purposes, and hence the relationship of holding-subsidiary or control exer…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…, (i) existence of a fixed place of business at the disposal of the foreign enterprise in India; (ii) through which the business of the foreign enterprise is wholly or partly carried on. The Delhi High Court in the case of CIT v. eFunds IT Solution and Ors. : 364 ITR 256 / 266 CTR 1, while deciding the issue as to whether outsourcing of services to an Indian affiliate results in a PE in India for the foreign company under the provisions of the India-US Tax Treaty held that the subsidiary constitutes an independent legal entity for taxation purposes, and hence the relationship of holding-subsidiary or control exer…

CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC. ,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), INTERNATIONAL TAXATION, DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 1892/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

ACIT,CIRCLE 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI vs. CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC., USA

In the result, the assessee’s both appeals are allowed as above

ITA 724/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

DCIT, CIRCLE-1(2)(1) INT. TAXATION, NEW DELHI vs. CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC., USA

In the result, the assessee's both appeals are allowed as above

ITA 723/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D': NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Management Group Inc., (Earlier known as ‘Convergys Customer Management Group Inc.') C/o PWC Pvt. Ltd., Sucheta Bhawan, Gate No. 2, 1st Floor, 11-A, Vishnu Digambar Marg, New Delhi PAN: AACCC8989M…

CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC.,UNITED STATES vs. ACIT, (INT.TAXATION) 1(2)(1), NEW DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 668/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC. ,UNITED STATES vs. ACIT, (INT.TAXATION) 1(2)(1), NEW DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 667/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION)- 1(2)(1), NEW DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 3512/DEL/2023[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

ACIT, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), NEW DELHI vs. CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC., UNITED STATE OF AMERICA

In the result, the assessee’s both appeals are allowed as above

ITA 1281/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC.,DELHI vs. DCIT CIRCLE-1(2)(1)INTERNATIONAL TAXATION , DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 1086/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

CONVERGYS CUSTOMER MANAGEMENT GROUP INC.,NEW DELHI vs. DCIT, CIRCLE- 1(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 7924/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. CONVERGYS CUSTOMER MANAGEMENT GROUP INC., NEW DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 130/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

CONVERGYS CUSTOMER MANAGEMENT GROUP INC.,NEW DELHI vs. DCIT, CIRCLE- 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the assessee’s both appeals are allowed as above

ITA 7727/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED AUTHORITY COMPQNY,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 4(1) (1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 803 & 2330/MUM/2022 (A.Ys: 2018-19& 2019-20) RGA International Reinsurance Company v. DCIT (Intl. Taxation) – 4(1)(1) Designated Activity Company Room No. 1712, 17th Floor C/o. Ernst and Young LLP Air India Building, 17th Floor, The Ruby Nariman Point, Mumbai – 400 021 29, Senapati Bapat Marg, Dadar (W) Mumbai - 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri Anish Thacker Department Represented by : Shri…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 54/RJT/2023[2016-17]Status: DisposedITAT Rajkot04 Aug 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 53/RJT/2023[2015-16]Status: DisposedITAT Rajkot04 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 52/RJT/2023[2014-15]Status: DisposedITAT Rajkot04 Aug 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

Showing 1–20 of 61 · Page 1 of 4