PCIT v. Oracle (OFSS) BPO Services Ltd.

102 Taxmann.com 396High Court2019#6616 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 143(3)Section 10AASection 115JBSection 234BSection 37(1)Section 80-IASection 115BBGSection 115P

Issues it is cited on

section 10b(8)section 139(3)section 80ia(8)section 108section 10bacost plus methodprofit split methodsection 80a(5)deduction under section 80iabusiness transfer agreementintra group servicesspecified domestic transaction

Judgments citing PCIT v. Oracle (OFSS) BPO Services Ltd.

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

DCM SHRIRAM INDUSTRIS LTD,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…ITA No. 2166/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGEMDRA PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2166 /Del./2022, A.Y. 2018-19 DCM Shri Ram Industries Ltd. Vs. DCIT, 6th Floor Kanchenjunga Building 18 Circle-7(1) Barkhamba Road, New Delhi New Delhi PAN: AAACD0204C (Appellant) (Respondent) Assessee by Shri Pradeep Dinodia, CA Shri Ravi Kumar, CA & Ms. Shruti Gupta, CA Revenue by Ms. Anima Barnwal, CIT DR Date of Hearing 10/02/2026 Date of Pronouncement 18/03/2026 ORDER PER S. RIFAUR RAHMAN, AM This appeal has been filed…

SRF LIMITED,DELHI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 5618/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

SRF LIMITED ,DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1449/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1448/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

INFOSYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1530/BANG/2024[2013-14]Status: DisposedITAT Bangalore06 Aug 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2013-14

For Appellant: Sri Padam Chand Khincha – CAFor Respondent: Smt Srinandini Das – CIT - DR
Section 10ASection 143(3)Section 250Section 254Section 80A(5)

…ITA No.1530/Bang/2024 Infosys Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2013-14 Infosys Limited Dy. Commissioner of Income Tax Plot 44, Konappana Agrahara Circle – 3(1)(1) Hosur Road, Konappana BMTC Building, 80 Feet Road Bangalore – 560100 Vs. Koramangala, Bangalore – 560095 Karnataka Karnataka PAN: AAACI4798L APPELLANT RESPONDENT Assessee by : Sri Padam Chand Khincha – CA Department by : Smt Srinandini Das – CIT - DR Date of Hearing : 09.05.2025 Date of Pronouncement : 06.08.2025 O…

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 1 \nIN THE INCOME TAX APPELLATE TRIBUNAL \nDELHI “I” BENCH: NEW DELHI \nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & \nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER \nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\nAPPELLANT RESPONDENT \nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West…

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\n\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\n\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\n\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\n\nAPPELLANT RESPONDENT\n\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\n\nDCM Shriram Ltd.,\n2nd Floor (West…

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

ITA 2587/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 1\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\nAPPELLANT RESPONDENT\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West Wing),…

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

ITA 704/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\n\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\n\nAPPELLANT\n\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West Wing),\nWorldmark 1, Aerocity,\nNew Delhi-110037.\nPAN-AAACD0097R\n\nAPPELLANT\n\nITA No.2587/Del/2022\n[Assessment Year : 2018-19]\nDCM Shriram Ltd.…

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

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

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

INFOSYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1) , BANGALORE

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

ITA 962/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri P.C Kincha, C.AFor Respondent: Shri A Sreenivasa Rao, CIT (DR)
Section 1Section 10ASection 2Section 234BSection 250Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2016-17 Infosys Limited, Vs. The Dy. Commissioner of Plot 44 & 97A, Konappana, Agrahara, Income Tax, Circle – 3(1)(1), Hosur Road, Electronics City, Bengaluru. Bangalore – 560 100. . PAN – AAACI 4798 L APPELLANT RESPONDENT Assessee by : Shri P.C Kincha, C.A Revenue by : Shri A Sreenivasa Rao, CIT (DR) Date of hearing : 14.10.2024 Date of Pronouncement : 13.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

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

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI (Through Video Conferencing) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2015-16 Hero Motocorp Ltd. Vs. ACIT 34, Community Centre, Circle-11(1) Basant Lok, Vasant Vihar, New Delhi. New Delhi. PAN - AAACH0812J Assessee by Shri Ajay Vohra, Sr. Adv. Shri Gaurav Jain, Adv. Ms. Monisha Sharma, Adv. Revenue by Shri Surenderpal, CIT DR Date of Hearing 15.01.2021 Date of Pronouncement 13.04.2021 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal is filed against the assessment orde…

A.T. KEARNEY INDIA PVT. LTD. (INDIA BRANCH OFFICE),GURGAON vs. ACIT, NEW DELHI

In the result, the appeal of the assessee stands allowed in

ITA 2623/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jun 2019AY 2010-11

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 A.T. Kearney India Pvt. Ltd. Acit, (India Branch Office), Circle 1(1), 6Th Floor, Tower D, New Delhi. Vs Global Business Park, Gurgaon-122002 (Pan: Aadca1436G) Appellant Respondent Assessee By: Shri Himanshu Sinha, Adv. Ms Vrinda Tulsiyan, Adv. Department By: Shri H.K. Choudhary, Cit Dr Ms Saweta Nakra, Sr. Dr Date Of Hearing : 14.06.2019 Date Of Pronouncement : 21.06.2019

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri H.K. Choudhary, CIT DR
Section 10ASection 143(1)Section 143(3)Section 144CSection 92C

…ITA 2623/Del/2015 Assessment year 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 A.T. Kearney India Pvt. Ltd. ACIT, (India Branch Office), Circle 1(1), 6th Floor, Tower D, New Delhi. vs Global Business Park, Gurgaon-122002 (PAN: AADCA1436G) Appellant Respondent Assessee by: Shri Himanshu Sinha, Adv. Ms Vrinda Tulsiyan, Adv. Department by: Shri H.K. Choudhary, CIT DR Ms Saweta Nakra, Sr. DR Date of hearing : 14.06.2019 Date of pronouncement : 21.06.2019 O R D E R PE…