Principal Commissioner of Income-tax-6 v. Matrix Cellular International Services (P.) Ltd.

MASSIMO DUTTI INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-1(1), GURGAON

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarmassimo Dutti India Pvt. Ltd, Vs. Acit, Unit No. 1 (Office 1) 8Th Floor, Circle-1(1), Ambience Island, Nh-8, Gurgaon Gurugram, Hayana-122 002 (Appellant) (Respondent) Pan: Aajcm0103G Assessee By : Shri Ravi Sharma, Adv Ms. Shruti Khimta, Adv Ms. Kashish Gupta, Ca Revenue By: Shri S. K. Jadav, Cit Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Massimo Dutti India Pvt. Ltd, Vs. ACIT, Unit No. 1 (Office 1) 8th Floor, Circle-1(1), Ambience Island, NH-8, Gurgaon Gurugram, Hayana-122 002 (Appellant) (Respondent) PAN: AAJCM0103G Assessee by : Shri Ravi Sharma, Adv Ms. Shruti Khimta, Adv Ms. Kashish Gupta, CA Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 11/09/2025 Date of pronouncement 08/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Massimo Dutti India Pvt. Ltd. (hereinafter referred to as „asses…

PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. D LIGHT ENERGY P. LTD.

The appeal is dismissed, alongwith all the pending

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

…ITA 53/2025 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.03.2025 Judgment delivered on: 18.03.2025 + ITA 53/2025 & CM APPL. 12854/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI.....Appellant versus D LIGHT ENERGY P. LTD. .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Esha Kadian, Advocates. For the Respondent : Mr. Ved Jain, Mr. Nischay Kantoor and Ms.…

PR. COMMISSIONER OF INCOME TAX- 2, DELHI vs. M/S. BURBERRY INDIA PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

…ITA No.471/2019 Page 1 of 20 $~123 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 24.10.2024 + ITA 471/2019 PR. COMMISSIONER OF INCOME TAX- 2, DELHI ..... Appellant Through: Mr Aseem Chawla, SSC with Ms Pratishtha Chaudhary, Advocates. Versus M/S. BURBERRY INDIA PVT. LTD. ..... Respondent Through: Mr Vishal Kalra and Mr S.S. Tomar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA VIBHU BAKHRU, J. (Oral) 1. The Revenue has filed the present appeal unde…

D.LIGHT ENERGY PRIVATE LIMITED ,GURGOAN vs. ACIT ,CIRCLE -7(1), NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kediaआअसं.516/िद"ी/2022 (िन.व. 2017-18) D Light Energy P. Ltd., Unit No. 102, Block B, Pegasus One, First Floor, Golf Course Road, Sector-53, Gurgaon 122001 ...... अपीलाथ"/Appellant Pan: Aabcj9318G बनाम Vs. Assessing Officer, National Faceless Assessment Centre, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Hari Om Jindal, Ar "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 28/05/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 10/06/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 31.01.2022 Passed U/S 143(3) R.W.S 260 R.W.S 144B Of The Income Tax Act 1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Assessee In Appeal Has Raised Eight Grounds Of Appeal. Ground No. 1 To 4 Are In Respect Of A Single Issue I.E. Adjustment Of Rs. 6,94,53,296/- On Account Of International Transaction Of Purchase Of Solar Goods/Lights & Reimbursement Of Expenses & Warranty Cost Claim.

…आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "दीप कुमार केिडया, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आअसं.516/िद"ी/2022 (िन.व. 2017-18) D Light Energy P. Ltd., Unit No. 102, Block B, Pegasus One, First Floor, Golf Course Road, Sector-53, Gurgaon 122001 ...... अपीलाथ"/Appellant PAN: AABCJ9318G बनाम Vs. Assessing Officer, National Faceless Assessment Centre, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant by : Shri Hari Om Jindal, AR "ितवादी"ारा…

GOLDEN AGRI RESOURCES (INDIA) P.LTD,DELHI vs. ACIT (OSD), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2018-19 Golden Agri Resources Vs. Acit (Osd) ( India) Pvt. Ltd. New Delhi 208-A E-10=12 Triveni Complex, Laxmi Nagar, Delhi-1100092 Pan No.Aarcs0961K (Appellant) (Respondent) Appellant By Sh. Nishant Saini, Ar Sh. Vinamra Vij, Ar Respondent By Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 18/03/2024 Date Of Pronouncement: 21/03/2024

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2018-19 Golden Agri Resources Vs. ACIT (OSD) ( India) Pvt. Ltd. New Delhi 208-A E-10=12 Triveni Complex, Laxmi Nagar, Delhi-1100092 PAN No.AARCS0961K (APPELLANT) (RESPONDENT) Appellant by Sh. Nishant Saini, AR Sh. Vinamra Vij, AR Respondent by Sh. Rajesh Kumar, CIT DR Date of hearing: 18/03/2024 Date of Pronouncement: 21/03/2024 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 25.07.2022 framed u/s.1…

THE PR. COMMISSIONER OF INCOME TAX -3 vs. FUJITSU INDIA PRIVATE LIMITED

Appeals are disposed of, in the

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ITA 34/2019 Page 1 of 5 $~5, 6 & 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 12.10.2023 + ITA 34/2019 THE PR. COMMISSIONER OF INCOME TAX -3..... Appellant versus FUJITSU INDIA PRIVATE LIMITED ..... Respondent + ITA 224/2019 THE PR. COMMISSIONER OF INCOME TAX -3..... Appellant versus FUJITSU INDIA PRIVATE LIMITED ..... Respondent + ITA 243/2019 THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant versus FUJITSU INDIA PRIVATE LIMITED ..... Respondent Present: Mr Ruchir Bhatia, Sr…

THE PR. COMMISSIONER OF INCOME TAX -3 vs. FUJITSU INDIA PRIVATE LIMITED

Appeals are disposed of, in the

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ITA 34/2019 Page 1 of 5 $~5, 6 & 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 12.10.2023 + ITA 34/2019 THE PR. COMMISSIONER OF INCOME TAX -3..... Appellant versus FUJITSU INDIA PRIVATE LIMITED ..... Respondent + ITA 224/2019 THE PR. COMMISSIONER OF INCOME TAX -3..... Appellant versus FUJITSU INDIA PRIVATE LIMITED ..... Respondent + ITA 243/2019 THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant versus FUJITSU INDIA PRIVATE LIMITED ..... Respondent Present: Mr Ruchir Bhatia, Sr…

RFS INDIA TELECOM PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Rfs India Telecom Pvt. Vs. Acit Ltd. Circle – 21(1), E-8/1, Lower Ground Floor New Delhi Near Geeta Bhawan Mandir, Malviya Nagar Pan No. Aadcr 5389 R (Appellant) (Respondent) Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agarwal, Adv. Revenue By Shri Anupam Kant Garg, Cit-D.R. Date Of Hearing: 04/11/2020 Date Of Pronouncement: 11/11/2020 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Assessing Officer U/S 143(3)/ 144C/ 92Ca(4) Of The Act, 1961, Pursuant To The Directions Given By The Drp, Passed U/S 144C(5) Of The Income-Tax Act, 1961 Dated 19.12.2016 Relating To Assessment Year 2012-13. Rfs India Telecom Pvt. Ltd. Vs. Acit A.Y. 2012-13 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

…method should be applied in a situation wherein the reseller does not add significant value to the product. He further placing reliance on the decision of the Hon’ble Delhi High Court in the case of Matrix Cellular International Services (P.) Ltd reported in 90 Taxmann.com 54 submitted that the Hon’ble High court has also upheld the application of RPM as the most appropriate method in the case of a distributor who are not adding any value to the goods. He also relied on the other decisions of the Tribunal which are cited in the written submission for the proposition that RPM to be the most appropriate method of…

TOPCON SOKKIA INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Assessment Year: 2014-15 Topcon Sokkia India Pvt. Vs. Dcit Ltd., Unit No.101 To 106A, Circle- 25 (2) Abw Tower, 1St Floor, New Delhi Mg Road, Iffco Chowk, Sector-25, Gurgaon, Haryana – 122 001 Pan No. Aaccs 9107 K (Appellant) (Respondent) Appellant By Sh. Neeraj Jain, Adv. Sh. Ramit Katyal, C.A. Respondent By Sh. M. Barhwal, Sr. D.R. Date Of Hearing: 23/06/2020 Date Of Pronouncement: 29/06/2020 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.10.2018 Passed By The Dcit, Circle 25(2) New Delhi Pursuant To The Directions Of Drp, Relating To Assessment Year 2014-15. 2. The Relevant Facts As Culled From The Material On Records Are As Under:

…ntants of India also mandates the application of RPM method where the reseller does not add any significant value to the product. 10. He thereafter submitted that Hon’ble Delhi High Court in case of Matrix Cellular International Services (P.) Ltd. reported in 90 Taxmann.com 54 has held the RPM method to be the most appropriate method in the case of a distributor who does not add any value to the goods. He also relied on some other decisions of the High Courts/Tribunals cited in the Synopsis that was filed by the Assessee. He thereafter, submitted that assessee has carried out similar activities of purchase of tra…