M/s Puri Construction Private Limited v. Addl. CIT & Ors.

M3M INDIA PVT.LTD.,HARYANA vs. JCIT(OSD) TDS CIRCLE, GURGAON

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT. LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT.LTD.,GURGOAN vs. JCIT OSD TDS CIRCLE, GURGAON

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

TARANG INFRA PROJECTS LIMITED,C/O AKUL AGARWAL AND ASSOCIATES vs. INCOME TAX OFFICER, TDS WARD 76(3), DELHI, INCOME TAX OFFICE

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

Bench: Ms Madhumita Roy & Smt. Renu Jauhriassessment Year : 2015-16 Tarang Infra Projects Ltd., Vs. Income Tax Officer, Plot No.D2/20, Sector 10, Tds Ward 76(3), Dlf, Faridabad, Delhi. Haryana – 121 006. Pan: Aaacp3059K (Appellant) (Respondent) Assessee By : Shri Akul Agarwal, Fca (Through Vc) Revenue By : Shri Chandra Bhanu Mandal, Sr. Dr Date Of Hearing : 07.01.2026 Date Of Pronouncement : 14.01.2026 Order Per Madhumita Roy, Jm:

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year : 2015-16 Tarang Infra Projects Ltd., Vs. Income Tax Officer, Plot No.D2/20, Sector 10, TDS Ward 76(3), DLF, Faridabad, Delhi. Haryana – 121 006. PAN: AAACP3059K (Appellant) (Respondent) Assessee by : Shri Akul Agarwal, FCA (through VC) Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 07.01.2026 Date of Pronouncement : 14.01.2026 ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the Assessee is directed against the order dated…

INCOME TAX OFFICER, LAXMI NAGAR, NEW DELHI vs. ASTHETIC TOWNSHIP DEVELOPERS PRIVATE LIMITED, DELHI

The appeal stand allowed

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmaincome Tax Officer Vs. Asthetic Township Ward 73(2), Room No. Developers Private Ltd. 401, 4Th Floor, Aayakar 263, Dda Office, Bhawan, Laxmi Nagar, Complex, Jhandewalan Delhi – 110092 Extn. New Dehli – 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafca7128K Appellant .. Respondent

…P a g e | 1 Asthetic Township Developers Pvt. Ltd. (AY: 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Income Tax Officer Vs. Asthetic Township Ward 73(2), Room No. Developers Private Ltd. 401, 4th Floor, Aayakar 263, DDA Office, Bhawan, Laxmi Nagar, Complex, Jhandewalan Delhi – 110092 Extn. New Dehli – 110055 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFCA7128K Appellant .. Respondent Appellant by : None Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 12.11.2025 Date of Pronouncement 29.12.2025…

DEPUTY GOTHWAL CONSTRUCTIONS PVT LTD,DELHI vs. DCIT,CIRCLE-74(1), DELHI

In the result, this appeal is allowed for statistical purposes

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2862/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Deputy Gothwal Constructions P. Ltd. Dcit, L-73, Mahipalpur Extension, Vs. Circle 74(1), South Delhi. New Delhi. Pan No.Aaccd9703C अपीलाथ" Appellant ""यथ"/Respondent

…d not be held to be in default for non-deduction of tax at source. The Ld. AR also relied on the case of GE India Technology Centre Pvt. Ltd. reported in 327 ITR 456 (SC). Lastly, the Ld. AR distinguished the case of Puri Construction Pvt. Ltd. reported in 462 ITR 326 (Del). 3. The Ld. DR, on the other hand, relied on the case of Puri Constructions Pvt. Ltd. [2024] 462 ITR 326 (Del.) and read out the head notes as under: - “Section 194C, read with sections 196 and 271C, of the Income-tax Act, 1961 - Deduction of tax at source Contactors/subcontractors, payments to (Scope of provision) - Assessee was grante…

GLORIOUS INFORMATICS PRIVATE LIMITED,NEW DELHI vs. ITO WARD 10(1), NEW DELHI

The appeal is dismissed

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmaglorious Informatics Vs. Ito, Ward 10(1) Private Limited C.R Building , Ip Estate H-334, Ground Floor, New Delhi – 110002 New Rajender Nagar, New Delhi - 110060 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcg1178P Appellant .. Respondent

…P a g e | 1 Glorious Informatics Pvt. Ltd. (AY: 2016-17) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Glorious Informatics Vs. ITO, Ward 10(1) Private Limited C.R Building , IP Estate H-334, Ground Floor, New Delhi – 110002 New Rajender Nagar, New Delhi - 110060 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCG1178P Appellant .. Respondent Appellant by : Sh. Prince Bansal, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 12.11.2025 Date of Pronouncement 12.12.2025 P a g e | 2 Glorious Informatics Pvt…

TULIP INFRATECH PVT LTD,GURGAON vs. DCIT,CIRCLE-76(1), DELHI

The appeals of the assessee are hereby dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4401 & 4405/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 & 2016-17 बनाम Tulip Infratech Private Limited, Dcit, 1201-1204 Indra Prakash Building, Vs. Circle 76(1), Barakhamba Road, New Delhi. Aaykar Bhawan, Pan No.Aacct3755E Laxmi Nagar, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.4401 & 4405/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4401 & 4405/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 & 2016-17 बनाम TULIP INFRATECH PRIVATE LIMITED, DCIT, 1201-1204 Indra Prakash Building, Vs. Circle 76(1), Barakhamba Road, New Delhi. Aaykar Bhawan, PAN No.AACCT3755E Laxmi Nagar, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ved Jain, Advocate & Ms. Uma Upadhyay, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of heari…

TULIP INFRATECH PRIVATE LIMITED,GURGAON vs. DCIT CIRCLE 76(1), DELHI

The appeals of the assessee are hereby dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4401 & 4405/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 & 2016-17 बनाम Tulip Infratech Private Limited, Dcit, 1201-1204 Indra Prakash Building, Vs. Circle 76(1), Barakhamba Road, New Delhi. Aaykar Bhawan, Pan No.Aacct3755E Laxmi Nagar, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.4401 & 4405/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4401 & 4405/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 & 2016-17 बनाम TULIP INFRATECH PRIVATE LIMITED, DCIT, 1201-1204 Indra Prakash Building, Vs. Circle 76(1), Barakhamba Road, New Delhi. Aaykar Bhawan, PAN No.AACCT3755E Laxmi Nagar, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ved Jain, Advocate & Ms. Uma Upadhyay, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of heari…

PREMIUM INFRATECH PVT LTD,GURGAON vs. ITO WARD-76, NEW DELHI

The appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year : 2015-16 Premium Infratech Pvt. Ltd., Vs. Income Tax Officer, 1107, Arunachal Building, Tds Ward 76, Barakhamba Road, New Delhi. New Delhi – 110 001. Pan: Aaecp8263D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year : 2015-16 Premium Infratech Pvt. Ltd., Vs. Income Tax Officer, 1107, Arunachal Building, TDS Ward 76, Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAECP8263D Assessee by : None Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 18.11.2025 Date of Pronouncement : 28.11.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 13.03.2025 of the Ld. Commissioner of Income-tax (Appeals)-2, Cha…

TREHAN PROMOTERS & BUILDERS PVT LTD,NEW DELHI vs. INCOME TAX OFFICER, WARD 76(4) TDS, NEW DELHI

In the result, appeal of the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2058/DEL/2025 [A.Y 2015-16] Trehan Promoters & Builders Pvt Ltd Vs. The I.T.O E-26, Panchsheel Park Ward – 76(4) New Delhi New Delhi PAN: AAACT 3577A (Appellant) (Respondent) Assessee By : Shri Pushdeep Singh, Adv Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 29.10.2025 Date of Pronouncement : 29.10.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(A), Delhi u/s 2…

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…tual payment and thus TDS is required to be made. In this regard, ld. CIT DR placed reliance on the recent judgement of Hon’ble Jurisdictional High Court in the case of Puri Constructions Pvt. Ltd. Vs. Adl. ITA No.713/Del/2024 & Others CIT reported in (2024) 159 Taxmann.com 444(Delhi). It is further submitted by ld. CIT DR that in the aforesaid order, Hon’ble High Court has discussed all the judgements relied by ld. CIT(A) for deleting the disallowance and after considering all these judgements has reached to the conclusion that the payment made towards EDC is liable for TDS in terms of the provisions of section…

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…tual payment and thus TDS is required to be made. In this regard, ld. CIT DR placed reliance on the recent judgement of Hon’ble Jurisdictional High Court in the case of Puri Constructions Pvt. Ltd. Vs. Adl. ITA No.713/Del/2024 & Others CIT reported in (2024) 159 Taxmann.com 444(Delhi). It is further submitted by ld. CIT DR that in the aforesaid order, Hon’ble High Court has discussed all the judgements relied by ld. CIT(A) for deleting the disallowance and after considering all these judgements has reached to the conclusion that the payment made towards EDC is liable for TDS in terms of the provisions of section…

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…tual payment and thus TDS is required to be made. In this regard, ld. CIT DR placed reliance on the recent judgement of Hon’ble Jurisdictional High Court in the case of Puri Constructions Pvt. Ltd. Vs. Adl. ITA No.713/Del/2024 & Others CIT reported in (2024) 159 Taxmann.com 444(Delhi). It is further submitted by ld. CIT DR that in the aforesaid order, Hon’ble High Court has discussed all the judgements relied by ld. CIT(A) for deleting the disallowance and after considering all these judgements has reached to the conclusion that the payment made towards EDC is liable for TDS in terms of the provisions of section…

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…tual payment and thus TDS is required to be made. In this regard, ld. CIT DR placed reliance on the recent judgement of Hon’ble Jurisdictional High Court in the case of Puri Constructions Pvt. Ltd. Vs. Adl. ITA No.713/Del/2024 & Others CIT reported in (2024) 159 Taxmann.com 444(Delhi). It is further submitted by ld. CIT DR that in the aforesaid order, Hon’ble High Court has discussed all the judgements relied by ld. CIT(A) for deleting the disallowance and after considering all these judgements has reached to the conclusion that the payment made towards EDC is liable for TDS in terms of the provisions of section…

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…tual payment and thus TDS is required to be made. In this regard, ld. CIT DR placed reliance on the recent judgement of Hon’ble Jurisdictional High Court in the case of Puri Constructions Pvt. Ltd. Vs. Adl. ITA No.713/Del/2024 & Others CIT reported in (2024) 159 Taxmann.com 444(Delhi). It is further submitted by ld. CIT DR that in the aforesaid order, Hon’ble High Court has discussed all the judgements relied by ld. CIT(A) for deleting the disallowance and after considering all these judgements has reached to the conclusion that the payment made towards EDC is liable for TDS in terms of the provisions of section…

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

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

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2015-16] International Green Scapes DCIT, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. PAN- AAACI0600F Assessee Revenue Assessee by Shri Sandeep Jain, CA Revenue by Shri B.S. Anand, Sr. DR [Assessment Year: 2015-16] International Green Scapes CIT(TDS), Ltd., B-16, Delhi-1, Room No. 610, 6th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New…

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

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

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2015-16] International Green Scapes DCIT, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. PAN- AAACI0600F Assessee Revenue Assessee by Shri Sandeep Jain, CA Revenue by Shri B.S. Anand, Sr. DR [Assessment Year: 2015-16] International Green Scapes CIT(TDS), Ltd., B-16, Delhi-1, Room No. 610, 6th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New…