Global Vectra Helicorp Ltd. v. DCIT

Youcloud Dmcc, Dubai vs. Deputy Commissioner of Income Tax, Gurugram

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhan

…ITA No.1220/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.1220/Del/2024 Assessment Year: 2018-19 Youcloud DMCC, Unit 1501, 15th Floor, Fortune Executive Tower, Cluster T Jumeirah Lake Tower, Dubai, UAE. PAN: AABCY5529Q (Appellant) V. DCIT, International Taxation, 3rd Floor, Vanijya Nikunj, HSIIDC Building, Udyog Vihar, Phase V, Gurgaon-122001, Haryana. (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Naman Maloo, CA (through VC) : Shri M.S. Nethrapal, CIT,…

Bombardier Inc., Quebec, Canada vs. Assistant Commissioner of Income Tax, Circle 1(1)(2), Delhi

In the result, the appeal of the Assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Bombardier Inc, Vs. ACIT, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) PAN: AACCB7177J Assessee by : Shri Sriram Seshadri, CAs Shri Varun Jain, CA Shri Mohit Agarwal, CA Ms. Amulya K. CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 10/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Bombardier Inc (hereinafter referred to as „assessee) by filing the present appe…

Nunhems Netherlands B.V., Napoleonsweg, Netherlands vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3382/DEL/2023 [A.Y. 2021-22] Nunhems Netherlands B.V. Vs. A.C.I.T HSIDC Building Vanijya Nikunj International Taxation Udyog Vihar, Phase – V, Gurgaon Gurgaon PAN – AAECN 4582 D (Applicant) (Respondent) Assessee By : Shri Nageshwar Rao, Adv. Shri Pratik Rath, Adv Department By : Ms. Anjula Jain, CIT-DR Date of Hearing : 12.09.2025 Date of Pronouncement : 08.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is d…

Gsma Ltd, Usa vs. ACIT Circle Intl Taxation 1(3)(1), New Delhi

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2446/िद"ी/2024(िन.व. 2017-18) GSMA Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State of America ...... अपीलाथ"/Appellant PAN: AAECG-1610-K बनाम Vs. Assistant Commissioner of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by: Shri P.P Singh, Advocate "ितवादी"…

Pratt & Whitney Canada Corp., Canada vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 665/DEL/2025 [A.Y 2018-19] ITA No. 666/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada Corp. Vs. The Dy. C.I.T [resulted out of amalgamation of Pratt & Circle – 2(2)(2) Whitney Canada Corp and Turbo Engines Corp International Taxation 1000, Boul Marie Victorin, Longueuil New Delhi Quebec –J4G1A1 PAN – AAPCP 1595 F ITA No. 620/DEL/2025 [A.Y 2018-19] ITA No. 626/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada (Sea) Pte Ltd Vs. The Dy. C.I.T 10, Loyang…

Pratt & Whitney Canada Corp., Canada vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 665/DEL/2025 [A.Y 2018-19] ITA No. 666/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada Corp. Vs. The Dy. C.I.T [resulted out of amalgamation of Pratt & Circle – 2(2)(2) Whitney Canada Corp and Turbo Engines Corp International Taxation 1000, Boul Marie Victorin, Longueuil New Delhi Quebec –J4G1A1 PAN – AAPCP 1595 F ITA No. 620/DEL/2025 [A.Y 2018-19] ITA No. 626/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada (Sea) Pte Ltd Vs. The Dy. C.I.T 10, Loyang…

Pratt & Whitney Canada (Sea) Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 665/DEL/2025 [A.Y 2018-19] ITA No. 666/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada Corp. Vs. The Dy. C.I.T [resulted out of amalgamation of Pratt & Circle – 2(2)(2) Whitney Canada Corp and Turbo Engines Corp International Taxation 1000, Boul Marie Victorin, Longueuil New Delhi Quebec –J4G1A1 PAN – AAPCP 1595 F ITA No. 620/DEL/2025 [A.Y 2018-19] ITA No. 626/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada (Sea) Pte Ltd Vs. The Dy. C.I.T 10, Loyang…

Pratt & Whitney Canada (Sea) Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 665/DEL/2025 [A.Y 2018-19] ITA No. 666/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada Corp. Vs. The Dy. C.I.T [resulted out of amalgamation of Pratt & Circle – 2(2)(2) Whitney Canada Corp and Turbo Engines Corp International Taxation 1000, Boul Marie Victorin, Longueuil New Delhi Quebec –J4G1A1 PAN – AAPCP 1595 F ITA No. 620/DEL/2025 [A.Y 2018-19] ITA No. 626/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada (Sea) Pte Ltd Vs. The Dy. C.I.T 10, Loyang…

Bain and Company, Usa vs. DCIT, Gurgoan

In the result, appeal of assessee in ITA Nos

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023 [A.Y 2021-22] Bain and Company Vs. The Dy. C.I.T, 131, Dartmouth Street Boston Circle Massachusetts, USA International Taxation --- Gurgaon, Haryana 5th Floor, Building No. 8A DLF Cyber City DLF City, Phase-II Gurgaon, Haryana PAN : AACCB 8671 R (Assessee) (Respondent) Assessee By : Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani & Shri Jainender Kataria, Advs. Department By : Ms. Ekta Ja…

Bain & Company, Inc., Usa vs. DCIT Intl. Taxation Circle, New Delhi

In the result, appeal of assessee in ITA Nos

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023 [A.Y 2021-22] Bain and Company Vs. The Dy. C.I.T, 131, Dartmouth Street Boston Circle Massachusetts, USA International Taxation --- Gurgaon, Haryana 5th Floor, Building No. 8A DLF Cyber City DLF City, Phase-II Gurgaon, Haryana PAN : AACCB 8671 R (Assessee) (Respondent) Assessee By : Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani & Shri Jainender Kataria, Advs. Department By : Ms. Ekta Ja…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…ITA 92/2025 and ITA 93/2025 Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.07.2025 + ITA 92/2025 and CM APPL. 22267/2025 TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) .....Appellant Versus DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI .....Respondent AND + ITA 93/2025 and CM APPL. 22294/2025 TUNGSTEN AUTOMATION ENGLAN…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…ITA 92/2025 and ITA 93/2025 Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.07.2025 + ITA 92/2025 and CM APPL. 22267/2025 TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) .....Appellant Versus DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI .....Respondent AND + ITA 93/2025 and CM APPL. 22294/2025 TUNGSTEN AUTOMATION ENGLAN…

Anand Singh, Village Shahpur Turk vs. Income Tax Officer 69(5), Delhi

In the result, the appeal of the Assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Bombardier Inc, Vs. ACIT, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) PAN: AACCB7177J Assessee by : Shri Sriram Seshadri, CAs Shri Varun Jain, CA Shri Mohit Agarwal, CA Ms. Amulya K. CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 10/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Bombardier Inc (hereinafter referred to as „assessee) by filing the present appe…

DCIT, New Delhi vs. M/S. Rhc Holding Pvt. Ltd., New Delhi

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.2446/िद"ी/2024(िन.व. 2017-18) GSMA Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State of America ...... अपीलाथ"/Appellant PAN: AAECG-1610-K बनाम Vs. Assistant Commissioner of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by: Shri P.P Singh, Advocate "ितवादी"…

Parvinder Kaur Sawhney, Gurgaon vs. Pr, CIT, Delhi -12, New Delhi

In the result, assessee’s appeals in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 665/DEL/2025 [A.Y 2018-19] ITA No. 666/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada Corp. Vs. The Dy. C.I.T [resulted out of amalgamation of Pratt & Circle – 2(2)(2) Whitney Canada Corp and Turbo Engines Corp International Taxation 1000, Boul Marie Victorin, Longueuil New Delhi Quebec –J4G1A1 PAN – AAPCP 1595 F ITA No. 620/DEL/2025 [A.Y 2018-19] ITA No. 626/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada (Sea) Pte Ltd Vs. The Dy. C.I.T 10, Loyang…

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…