Which sections of the Income Tax Act does ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India come up under?

It is most often cited in judgments turning on Section 144C, Section 153C, Section 9(1), Section 144C(1), Section 92CA, Section 143(3).

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India

Q: How many judgments cite ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India?

71 judgments on BharatTax cite ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India (388 ITR 383), spanning 2017 to 2026.

388 ITR 383High Court2016#1589 most cited

What is ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India authority for?

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2017 to 2026.

Also referred to as

ESPN Star Sports Mauritius · Section 144C(1) · draft assessment order · DRP directions · illegal assessment · beyond jurisdiction · bad in law · final assessment order · curable defect · mandatory requirement

Also reported as

68 Taxmann.com 377

Sections most often in play

Section 144C Section 153C Section 9(1)Section 144C(1)Section 92CA Section 143(3)Section 132 Section 144C(15)(b)

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 6(3)section 44bbb section 144b(1)undisclosed foreign income and assets section 144c(10)eligible assessee dependent agent pe section 144c(2)section 209(1)

Judgments citing ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India

Defsys Solutions P.Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result the appeal of the assessee in ITA No

ITA 1818/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Oct 2023AY 2020-21

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 156Section 271ASection 274

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion.” W.P.(C) Nos…

DCIT, Circle- I, International Taxation, Dehradun vs. Express Drilling Systems Llc, Dehradun

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

…re prescribed under section 144C of the Act would vitiate the entire proceedings and the same cannot be treated as an irregularity/curable defect. 23. In ESPN Star Sports Maurities S.N.C. ET Compagine v. Union of India 120161 68 taxmann.com 377/241 Taxman 3.8/388 ITR 383 (Delhi) this Court, after discussing the judgments of the Andhra Pradesh High Court, High Court of Bombay as well as Madras High Court in Vijay Televisions (P.) Ltd. v. DRP [20141 I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 46 taxmann.com 100/225 Taxman 35/369 ITR 113 has held that failure to pass a draft assessment order under section 144C(1)…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…gdom has not complied with binding directions of DRP. Raising the question that Offshore supply receipts from GETDIL & SFO Technologies- Ld. AO did not follow DRP directions Ld. Sr. Counsel relied ESPN Star Sports Mauritius SNCET Companies vs Union of India: 388 ITR 383 (Del), Global One India Pvt Ltd vs DCIT: ITA No.l980/Del/2014 (Del Trib.)and he submitted such addition is not sustainable. Ld. DR however, supported the findings of Ld. Tax Authorities below. 31. It can be appreciated in regard to these grounds that Ld. DRP in para 5.15 of its order had specifically directed the Ld. AO that receipts on account…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…d. AO has not complied with binding directions of DRP. Raising the question that Offshore supply receipts from GETDIL & SFO Technologies- Ld. AO did not follow DRP directions Ld. Sr. Counsel relied ESPN Star Sports Mauritius SNCET Companies vs Union of India: 388 ITR 383 (Del), Global One India Pvt Ltd vs DCIT: ITA No.l980/Del/2014 (Del Trib.)and he submitted such addition is not sustainable. Ld. DR however, supported the findings of Ld. Tax Authorities below. 31. It can be appreciated in regard to these grounds that Ld. DRP in para 5.15 of its order had specifically directed the Ld. AO that receipts on account…

Dsv Air & Sea Pvt. Ltd, Mumbai vs. Aadl/Jt/ACIT/ITO/NFAC Assessment Centre, Delhi

In the result, appeal by the assessee is partly allowed in the aforesaid terms

ITA 1075/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Mar 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 1075/मुं/ 2022 ("न.व.2017-18) Dsv Air & Sea Pvt.Ltd. B 201, B-204, The Qube, Mv Road, Off International Airport Approach Road, Marol, Andherieast, Mumbai 400 059. Pan: Aaccd-3848-A ...... अपीलाथ" /Appellant बनाम Vs. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income-Tax Officer, The National Faceless Assessment Centre, Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Nikhil Tiwari ""तवाद" "वारा/Respondent By : Dr. Yogesh Kamat सुनवाई क" "त"थ/ Date Of Hearing : 15/12/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 10/03/2023

For Appellant: Shri Nikhil TiwariFor Respondent: Dr. Yogesh Kamat

Section 143(3)

…en made. However, the Assessing Officer never supplied the copies of Form 15CA to the assessee. The ld. Authorized Representative for the assessee placed reliance on the decision in the case of ESPN Star Sport Mauritius S.N.C ET Compagine vs. Union of India , 388 ITR 383 (Del) to contend that the Assessing Officer was duty bound to pass the assessment order in accordance with the directions of the DRP. In case the Assessing Officer fails to comply with the directions of the DRP, the order passed by Assessing Officer is without jurisdiction. 4. Per contra, Dr. Yogesh Kamat representing the Department vehemently d…

Zydus Healthcare Ltd, Gangtok vs. ACIT, Cir. 3(2), Gangtok

In the result, the appeal of the assessee is allowed

ITA 139/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Feb 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

Section 143(3)Section 144CSection 153Section 156Section 271Section 271(1)(c)Section 274

Travelport Lp, Georgia Usa vs. DCIT, International Taxation Circle-3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 6503/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Feb 2023AY 2011-12

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Jitender Kumar – CIT-DR

Section 144Section 144C(13)Section 147Section 148Section 234ASection 234C

…he Assessing Officer before passing the final impugned assessment order. The Hon’ble jurisdictional High Court in the assessee‟s own case for the assessment year 2010-11, since reported as ESPN Star Sports Mauritius S.N.C.ET Compagnie v. Union of India (2016) 388 ITR 383/241 Taxman.38/68 taxmann.com 377 (Delhi), has allowed the assessee‟s writ petition under similar circumstances by setting aside the draft assessment order and the final assessment order with the following observations made in para 30, which are as under:-“It appears to the Court that it is plain that under Section 144C, the AO should have proceed…

Hyundai Motor India Engineering Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, the assessee appeal is allowed

ITA 123/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. Dy. Commissioner Of M/S. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. Pan Aabcjh7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri Yvst Sai, Cit-Dr. Date Of Hearing : 27.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Is An Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Hyderabad Dt.05.12.2019 For Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds Of Appeal :

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri YVST Sai, CIT-DR

Section 143Section 144CSection 144C(15)Section 271(1)(c)Section 292BSection 92CSection 92E

…IT (Delhi High Court) WP 5722/2017 8) Dy. Commr. Of IT Vs Control Risk India Pvt. Ltd. - SLP No.7090/2018 9) Honda Cars India Ltd. - Vs Dy. Commr. Of IT (Delhi High Court) 382 ITR 88 10) ESPN Star Sports Mauritius S.N.C. ET Compagnie Vs UOI (Delhi High Court) 388 ITR 383 11) ESS Distribution (Mauritius) S.N.C.E.T. Compagnie Vs Asst. Commr. Of IT (Delhi High Court 399 ITR 362 12) Pankaj Extrusion Ltd. - Vs Asst. Commr. Of IT (Gujarat High Court) 10 Taxmann.com 17 5. On the other hand, the learned Departmental Representative submitted that the order passed by the Assessing Officer dt.28.12.2018 has to be read and…

DCIT, Circle- 24(2), New Delhi vs. Sumitomo Corporation India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 7733/DEL/2017[2003-04]Status: DisposedITAT Delhi28 Sept 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Laliet Kumar

For Appellant: Shri Himanshu S. SDinha, AdvFor Respondent: Shri M. Barnwal, Sr. DR

Section 144CSection 153Section 254

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA No. 7733/DEL/2017 [A.Y 2003-04] The Dy. C.I.T. Vs. M/s Sumitomo Corporation India 302 & 303, 3rd Floor, World Mark 2 Circle - 24 (2) New Delhi Asset No. 8, Aerocity Hospitality District, New Delhi PAN : AABCS 1887 M [Appellant] [Respondent] Date of Hearing : 28.09.2021 Date of Pronouncement : 28.09.2021 Assessee by : Shri Himanshu S. SDinha, Adv. Shri Bhuwan Dharopar, Adv Revenue by : Shri M. Barnwal, Sr. DR ORDER…

DCIT, New Delhi vs. Newbury Oil Company Ltd., New Delhi

In the result, both the appeals of the Revenue and cross- objections of the assessee are dismissed

ITA 5398/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Jul 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri K.Narasimha Chary

Section 132Section 144CSection 144C(15)Section 153CSection 271(1)(c)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

A.T. Kearney Ltd.- India Branch Office, Gurgaon vs. ADIT, New Delhi

In the result, the appeal of assessee is allowed

ITA 4405/DEL/2011[2003-04]Status: DisposedITAT Delhi25 May 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Kuldip Singhआ.अ.सं/.I.T.A No.4405/Del/2011 िनधा"रणवष"/Assessment Year:2003-04 बनाम A.T. Kearney Ltd., Adit India Branch Office, Vs. Circle 1(1) 14Th Floor, Tower D, International Taxation, Global Business Park, New Delhi. Gurgaon.

Section 115ASection 143(3)Section 144CSection 144C(13)Section 234BSection 234DSection 244ASection 271(1)(c)Section 44D

…lso not a good law and has no precedence value since it has followed Madras High Court in the case of M/s Vedanta Ltd. more so while passing the order the Tribunal has ignored binding Jurisdictional High Court judgment in the case of ESPN Star Sports Mauritus 388 ITR 383 (Delhi.). In its recent judgment delivered on 24/12/2020 i.e. after the judgment of Travelport and Vedanta Ltd., in the case of PCIT vs. Headstrong Services India Pvt. Ltd. in ITA No. 77/2019 (copy enclosed) (Date of order 24/12/2020) has categorically held that any order involving international transaction and eligible assessee passed after 1/10…

The Pr. Commissioner of Income Tax -4 vs. Headstrong Services India Pvt. Ltd

ITA/77/2019HC Delhi24 Dec 2020

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(1)

…to the mandatory procedure prescribed under Section 144C of the Act would vitiate the entire proceedings and the same cannot be treated as an irregularity/ curable defect. 23. In ESPN Star Sports Mauritius S.N.C. ET Companies vs. Union of India, (2016) 388 ITR 383 (Delhi) this Court, after discussing the judgments of the Andhra Pradesh High Court, High Court of Bombay as well as Madras High Court in Vijay Television Pvt. Ltd. vs. TRP and Ors. 2020:DHC:3740-DB ITA 77/2019 Page 16 of 18 (2014) 369 ITR 130 has held that failure to pass a…

Deputy Commissioner of Income Tax, Circle- 7(1)(1), Bangalore vs. M/S. Tally Solutions Private Limited, Bangalore

In the result, the appeal filed by the Revenue is dismissed

ITA 2285/BANG/2019[2007-08]Status: DisposedITAT Bangalore08 Dec 2020AY 2007-08

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.R.Premi, JCIT-DRFor Respondent: Smt.Tanamayee Rajkumar, Advocate

Section 143(3)Section 144CSection 144C(1)Section 92C

…endum issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. Recently, this court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. Asst.CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy 5 M/s.Tally Solutions Private Limited. CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR (Bom…

Mavenir India Pvt. Ltd. (Earlier Known As Comverse Network System India Pvt. Ltd.), Gurgaon vs. DCIT, Circle- 3(1), Gurgoan

In the result, the appeal filed by the assessee in ITA No

ITA 203/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Sept 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2015-16]

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR

Section 10ASection 12Section 143(3)Section 144CSection 156

Olympus Medical Systems India Pvt. Ltd., Gurugram vs. DCIT, Circle- 3(1), Gurugram

In the result, appeal of the assessee is allowed

ITA 8892/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Aug 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Ys 2015-16]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Anupam Kant Garg, CIT-D.R

Section 143(3)Section 144CSection 153Section 153BSection 156Section 274

…issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion.” W.P.(C) Nos…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 9116/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Aug 2020AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[Assessment Year: 2015-16]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 143(3)Section 144CSection 153Section 153B

M/S Cisco Systems Capital (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore

In the result appeal filed by assessee for assessment years 2008-09 and 2009-10 stands allowed on legal issue raised and appeals filed by revenue for assessment years

ITA 900/BANG/2019[2008-09]Status: DisposedITAT Bangalore06 Mar 2020AY 2008-09

Bench: Shri. Pradip Kumar Kedia & Smt. Beena Pillai

For Appellant: Shri. Rajan Vora, CAFor Respondent: Ms. Neera Malhotra, CIT – DR

Section 143Section 143(3)Section 144CSection 254Section 263Section 292BSection 92Section 92C

…t February, 2013 in WP(C) No. 5557/20212), the Division Bench (DB) of the Andhra Pradesh High Court. 7. Vijay Television (P.) Ltd., Vs. Dispute Resolution Panel [2014] 369 ITR 113 (Mad.). 8. ESPN Sports Mauritius S.N. C. ET Compagnie Vs. Union of India [2016] 388 ITR 383 (Del.). 5. On the contrary, Ld. CIT DR submitted that, there is nothing in the wording of section 144C (1) which would indicate that this requirement of passing draft assessment order in the remand proceedings of an issue by ITAT is to be satisfied. It was submitted that, assessment order cannot be considered to be invalid because even if there i…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…here to the mandatory procedure prescribed under section 144C of the Act would vitiate the entire proceedings and the same cannot be treated as an irregularity/curable defect. 23. In ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi) this court, after discussing the judgments of the Andhra Pradesh High Court, High Court of Bombay as well as the Madras High Court in Vijay Television Pvt. Ltd. v. DRP [2014] 369 ITR 113 (Mad) has held that failure to pass Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified I…

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

M/S. Global One India Private Limited, New Delhi vs. DCIT, New Delhi

Appeal are allowed

ITA 1980/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Dec 2019AY 2009-10

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblei.T.A No. 1980/Del/2014 (Assessment Year : 2009-10) Vs Dcit, M/S. Global One India Pvt. Ltd., Dso 601-603, 607-608, Circle – 12(1), 6Th Floor, Dlf South Court, New Delhi Saket, New Delhi – 110 017 (Pan : Aabcg 2558 B) (Respondent) (Appellant) Appellant By Shri Kanchan Kaushal, C.A. Respondent By Shri Bhuvnesh Kulshrestha, Cit - D.R. Date Of Hearing 03.12.2019 Date Of Pronouncement 10.12.2019

Section 143(3)Section 144CSection 41(1)Section 80

…Paradigms Infotech (P.) Ltd. vs. ACIT [2018] 89 taxmann.com 339 (ITAT Bangalore) iii. July Systems & Technologies Pvt. Ltd. vs. DCIT [2018] IT(TP) A No.368/Bang/2016 (ITAT Bangalore) iv. ESPN Star Sports Mauritius S.N.C. ET Compagnie vs. Union of India [2016] 388 ITR 383 10. The Ld. AR further submitted that the Assessing Officer is required to pass the final assessment order in conformity with the DRP directions. In the present case, DRP directed the Transfer Pricing Officer to give working capital adjustment and recomputed ALP as per specified guidelines. However, instead of incorporating the recomputed ALP, t…