Roca Bathroom Products (P.) Ltd. v. Dispute Resolution Panel-2

Mitsui & Co India Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Jubilant Pharmova Limited, Uttar Pradesh vs. DCIT/ACIT (Central), Moradabad

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम JUBILANT PHARMOVA LTD., ACIT-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. PAN No.AABCV0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT PHARMOVA LTD., DCIT/ACIT (Central), Bhartiagram Gajraula, Vs. Income Tax Depart…

Airbnb Payments India Private Limited, Gurugram vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Pioneer India Electronics Private Limited, Gurgaon vs. DCIT, Circle 3(1), Gurgaon/ Assessment Unit/Income Tax Department, Gurgaon

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Jubilant Foodworks Limited, Noida vs. Deputy Commissioner of Income Tax, Noida

In the result, all two appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Jubilant Foodworks Limited, Deputy Commissioner Of Plot No.1A, Sector-16A, Noida,Gautam Vs. Income Tax, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Foodworks Limited, Assistant Commissioner Of Plot No.1A, Sector-16A, Noida, Vs. Income Tax, Gautam Buddha Nagar, Uttar Pradesh. Circle 5(1)(1), Noida, Pan No.Aabcd1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 4339/D/2024 & 5712/D/2024 JUBILANT FOODWORKS LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4339/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम JUBILANT FOODWORKS LIMITED, DEPUTY COMMISSIONER OF Plot No.1A, Sector-16A, Noida,Gautam Vs. INCOME TAX, Buddha Nagar, Uttar Pradesh. Circle-5(1)(1), Noida, PAN No.AABCD1821C Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5712/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT FOODWORKS LIMITED, ASSISTANT COMMI…

Haskoningdhv Consulting Pvt Ltd, Delhi vs. ACIT, Circle-10(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5517/D/24, 6114/D/24, 5522/D/24, 5528/D/24, 6081/D/24 & 2348/D/22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AIRBNB PAYMENTS INDIA PRIVATE LIMITED, THE DCIT Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.INDIA. PAN NO. AANCA6203B अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Taranjeet Kaur, AR &Shri Kashish Gupta, AR Revenue by Shri Dharm Veer Singh, CIT DR आ…

Jubilant Pharmova Ltd, Noida vs. ACIT-1Moradabad New, Utter Pradesh

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Jubilant Pharmova Ltd., Acit-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Jubilant Pharmova Ltd., Dcit/Acit (Central), Bhartiagram Gajraula, Vs. Income Tax Department, Plot-1A, Sector-16A,District G.B. Moradabad, Uttar Pradesh. Nagar, Noida,Uttar Pradesh. Pan No.Aabcv0200H अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1970/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम JUBILANT PHARMOVA LTD., ACIT-1, Plot-1A, Sector-16A, District G.B. Vs. Moradabad-New, Nagar, Noida,Uttar Pradesh. Uttar Pradesh. PAN No.AABCV0200H अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.5713/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम JUBILANT PHARMOVA LTD., DCIT/ACIT (Central), Bhartiagram Gajraula, Vs. Income Tax Depart…

Munjal Hospitality Private Limited, Gugaon vs. DCIT, Circle 17(1), Delhi

In the result, all appeals as per ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Munjal Hospitality Private Limited, The Assessing Officer, Um House, Plot No.35, Vs. National Faceless 3Rd Floor, Tower A, Sector-44, Assessment Centre, Dlf Qe, Gurgaon, Haryana, India. Circle-17(1), Pan No.Aaccv4293M C.R. Building, Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6031/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम MUNJAL HOSPITALITY PRIVATE LIMITED, The Assessing Officer, UM House, Plot No.35, Vs. National Faceless 3rd Floor, Tower A, Sector-44, Assessment Centre, DLF QE, Gurgaon, Haryana, INDIA. Circle-17(1), PAN No.AACCV4293M C.R. Building, Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Jeet Kamdar, AR (Virtual) Revenue b…

Lx Pantos India Private Limited, Delhi vs. The Deputy Commissioner of Income Tax, Circle 13(1), Delhi

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5913/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lx Pantos India Private Limited, The Deputy Commissioner Of K-27, Ground Floor, Gali No.6, Vs. Income Tax, K Block, Labour Chowk, Circle 13(1), Mahipalpur, South West Delhi. C.R. Building, I.P. Estate, Pan No.Aaacf8539L Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA NOS. 5913/D/2024 & 4518/D/2024 LX PANTOS INDIA (P) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5913/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम LX PANTOS INDIA PRIVATE LIMITED, The Deputy Commissioner of K-27, Ground Floor, Gali No.6, Vs. Income Tax, K Block, Labour Chowk, Circle 13(1), Mahipalpur, South West Delhi. C.R. Building, I.P. Estate, PAN No.AAACF8539L Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ashik Shah, CA Revenue by Shri Dharm Veer Singh, CIT DR & आ.अ.…

Modi-Mundipharma Beauty Products Private Limited, New Delhi vs. DCIT, Circle-16(1), Dehi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Smart Cube India Private Limited, New Delhi vs. DCIT, Circle-22(2), New Delhi

In the result, all ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.1939/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Corteva Agriscience India Pvt. Ltd., Dct, 17Th Floor, Tower-C, Dlf Cyber Greens, Vs. Circle 4(2), Sector 25A, Phase-3, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No.Aaace2462M अपीलाथ" Appellant ""यथ"/Respondent

…ITA No.1939/D/2022, 5939/D/2024, 525/D/2022, 5602/D/2024 + SA 650/Del/2025 & 1503/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1939/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम CORTEVA AGRISCIENCE INDIA PVT. LTD., DCT, 17th Floor, Tower-C, DLF Cyber Greens, Vs. Circle 4(2), Sector 25A, Phase-3, Gurgaon, Haryana. C.R. Building, New Delhi. PAN No.AAACE2462M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Advocate (Virtual) Rev…

Philip Morris Services India Sarl, New Delhi vs. DCIT, Circle-2(2)(2) International Taxation, New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1603 & 1604/धिल्ली/2022(नि.व. 2009-10 & 2010-11)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1603 & 1604/धिल्ली/2022(नि.व. 2009-10 & 2010-11) ITA Nos. 1603 & 1604/Del/2022(A.Ys 2009-10 & 2010-11) Philip Morris Services India SARL, Unit No. 20, Ground Floor, Plot No.D-1, Salcon Rasvilas, Saket District Centre, Saket, New Delhi 110017 ...... अपीलार्थी/Appellant PAN: AACCP-2770-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 2(2)(2), I…

Philip Morris Services India Sarl, New Delhi vs. DCIT Circle-2(2)(2), International Taxation

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1603 & 1604/धिल्ली/2022(नि.व. 2009-10 & 2010-11)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1603 & 1604/धिल्ली/2022(नि.व. 2009-10 & 2010-11) ITA Nos. 1603 & 1604/Del/2022(A.Ys 2009-10 & 2010-11) Philip Morris Services India SARL, Unit No. 20, Ground Floor, Plot No.D-1, Salcon Rasvilas, Saket District Centre, Saket, New Delhi 110017 ...... अपीलार्थी/Appellant PAN: AACCP-2770-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 2(2)(2), I…

Le Passage to India Tours & Travels Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(1), New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Evalueserve.Com Pvt. Ltd., Gurgain vs. ACIT Circle-9(2), New Delhi

In the result, all ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5982/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Mmtc-Pamp India Private Limited, Dcit, 221, Ground Floor, Okhla Industrial Estate, Vs. Circle-16(1),C.R. Building, Phase-Iii, New Delhi. Indraprastha Marg, Pan No.Aafcm3576K I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5982/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम MMTC-PAMP INDIA PRIVATE LIMITED, DCIT, 221, Ground Floor, Okhla Industrial Estate, Vs. Circle-16(1),C.R. Building, Phase-III, New Delhi. Indraprastha Marg, PAN No.AAFCM3576K I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti Raw…

Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., Bengalore vs. DCIT, New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Veetee Fine Foods Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee pertaining to assessment

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Veetee Fine Foods Ltd. Dcit, 551, 5Th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Veetee Fine Foods Ltd. 551, 5Th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2572/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.7371/Del/2019 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent

…VEETEE FINE FOODS LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम VEETEE FINE FOODS LTD. DCIT, 551, 5th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. PAN No.AAACP0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम DCIT, VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Su…

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/धिल्ली/2016 (नि.व. 2011-12)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं. 1767/धिल्ली/2016 (नि.व. 2011-12) ITA No. 1767 /Del/2016 (A.Y 2011-12) आअसं. 1992/धिल्ली/2017 (नि.व. 2012-13) ITA No. 1992 /Del/2017 (A.Y 2012-13) Consulting Engineering Services (India) P. Ltd., 2nd floor, Platinum Tower, 184, Udyog Vihar, Phase-1, Gurgaon, Haryana 122016 ...... अपीलार्थी/Appellant PAN: AAACC-5110-G बिाम Vs. Assistant Commission…

Haskoningdhv Consulting Private Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, ITA No.1040/Del/2021 (Honda Cars India Ltd

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Haskoningdhv Consulting Private Limited Acit, Office No.204, 2Nd Floor, Rs Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3Rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम HASKONINGDHV CONSULTING PRIVATE LIMITED ACIT, Office No.204, 2nd Floor, RS Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. PAN No.AAACM8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate Revenue by S…

Coca-Cola India Inc. - India Branch Office, Gurugram, Haryana vs. Assistant Or Deputy Commissioner of Income Tax, International Taxation, Gurugram, Haryana

In the result, all six appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5223/Del/2010 िनधा"रणवष"/Assessment Year: 2004-05 बनाम Coca Cola India Inc., Ddit Enkay Tower, Udyog Vihar, Vs. International Taxation, Phase-V, Gurgaon. Circle 3(2), New Delhi. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5031/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Coca Cola India Inc., Dcit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.431/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Coca Cola India Inc., Acit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.503/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Coca Cola India Inc., Acit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent

…COCA COLA INDIA INC. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5223/Del/2010 िनधा"रणवष"/Assessment Year: 2004-05 बनाम COCA COLA INDIA INC., DDIT Enkay Tower, Udyog Vihar, Vs. International Taxation, Phase-V, Gurgaon. Circle 3(2), New Delhi. PAN No.AAACC2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5031/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम COCA COLA INDIA INC., DCIT India Branch Office, Vs. International Taxation, 17th Floor, One Horizon Centre, Circle, Gurgaon. DLF G…