Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

177 Taxmann.com 262Supreme Court of India2025#415 most cited

What is Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd. authority for?

The Supreme Court has not reached a majority verdict on whether the time spent in Dispute Resolution Panel (DRP) proceedings under Section 144C should be included within the overall limitation period prescribed by Section 153(3). Consequently, the legal position on the interplay between Sections 144C and 153 remains unresolved at the Supreme Court level.

216

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

ACIT v. Shelf Drilling Ron Tappmeyer Ltd. · Section 144C · Section 153(3) · DRP proceedings · limitation period · split verdict · Supreme Court

Sections most often in play

Section 153Section 144CSection 144C(13)Section 153(2A)Section 153(3)Section 92CASection 143(3)Section 153(1)

Issues it is cited on

section 144c(12)section 153(2a)objections before drpreference to tposection 144c(4)impermissible avoidance arrangementeligible assesseesection 158absection 153(4)stay of demandsection 144cofsection 261

Judgments citing Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

Mcdonalds India Private Limited, Delhi vs. ACIT Or DCIT, C.R. Building, Delhi

ITA 4325/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 5452/D/24, 1103/D/17,600/D/21 with SA 225/D/25, ITAS 4325/D/24,5747/D/24, 5319/D/24, 5735/D/24 & 5820/D/24 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.5452/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CUBE HIGHWAYS & TRANSPORTATION ASSETS ADVISORS PVT. LTD., B-376, Upper Ground Floor, Nirman Vihar, Anand Vihar, S.O. Laxmi Nagar, East Delhi. PAN No.AAFCC8936K अपीलार्थी Appellant बनाम Vs. INCOME TAX OFFICER, Ward 6(1), C.R. Building, New Delhi. प्रत्यर्थी/Respondent Assessee by…

Incedo Technology Solutions Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

ITA 3922/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144CSection 144C(13)Section 153Section 92C

…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 निर्धारणवर्ष/Assessment Year: 2021-22 MUNJAL HOSPITALITY PRIVATE LIMITED, UM House, Plot No.35, 3rd Floor, Tower A, Sector-44, DLF QE, Gurgaon, Haryana, INDIA. PAN No.AACCV4293M बनाम Vs. The Assessing Officer, National Faceless Assesment Centre, Circle-17(1), C.R. Building, Delhi. अपीलार्थी Appellant Assessee by Shri Jeet Kamdar, AR (Virtual) Revenue by Shri Dharm V…

Microsoft Corporation (India) P.Ltd, New Delhi vs. DCIT, Circle 16(1), New Delhi

ITA 549/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Jan 2026AY 2019-20

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Munjal Hospitality Private Limited, Um House, Plot No.35, 3Rd Floor, Tower A, Sector-44, Dlf Qe, Gurgaon, Haryana, India. Pan No.Aaccv4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee By Shri Jeet Kamdar, Ar (Virtual) Assessment Centre, Revenue By Shri Dharm Veer Singh, Cit Dr Circle-17(1), C.R. Building, Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.3897/Del/2019 निर्धारणवर्ष/Assessment Year: 2009-10 Zte Telecom India Pvt. Limited, Tower-10B, 6Th Floor, Dlf Cyber City, Phase-Ii, Gurgaon, Haryana. बनाम Acit, Vs. Circle-4(1), Hsiidc Building, Udyog Vihar, Phase-05, Gurgaon, Haryana. Pan No.Aaacz1958K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv. & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3922/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Incedo Technology Solutions Limited बनाम Dcit, A-47, Lower Ground Floor, Hauz Khas, Delhi. Vs. Circle 10(1), Delhi. Pan No.Aacci6243C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Rohit Tiwar, Adv. & Ms. Tanya, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

Section 144CSection 144C(13)Section 153Section 92C

…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 निर्धारणवर्ष/Assessment Year: 2021-22 MUNJAL HOSPITALITY PRIVATE LIMITED, UM House, Plot No.35, 3rd Floor, Tower A, Sector-44, DLF QE, Gurgaon, Haryana, INDIA. PAN No.AACCV4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee by Shri Jeet Kamdar, AR (Virtual) Assessment Centre, Revenue by Shri Dharm Veer Singh, CIT DR Circle-17(1), C.R.…

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

In the result, appeals of the assessees are allowed

ITA 725/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

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

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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

ITA 525/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

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

Section 144C(13)Section 153Section 92C

…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…

Good Year India Ltd, Haryana vs. ACIT (OSD) Circle 10(1), C.R.Building, New Delhi

ITA 1994/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14
Section 144C(13)

…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 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम Vs. DCIT, Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti…

Corteva Agriscience India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 4(2), New Delhi

ITA 1939/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No. 1939/Del/2022 निर्धारणवर्ष/Assessment Year: 2018-19 Corteva Agriscience India Pvt. Ltd., 17Th Floor, Tower-C, Dlf Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. Pan No.Aaace2462M बनाम Dct, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5939/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Persolkelly Inda Private Limited, Unit No.1202, 1203 & 1204, 12Th Floor, Tower-C, Unitech Cyber Park, Sector-29, Haryana. Pan No.Aabck6665K बनाम Dcit, Vs. Circle-19(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Advocate & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr 1

Section 144C(13)Section 153Section 92C

…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 निर्धारणवर्ष/Assessment Year: 2018-19 CORTEVA AGRISCIENCE INDIA PVT. LTD., 17th Floor, Tower-C, DLF Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. PAN No.AAACE2462M बनाम DCT, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Advocate (Virt…

Vedanta Ltd, New Delhi vs. DCIT, Circle, 25 (1), New Delhi

ITA 1813/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144C(13)

…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 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम Vs. DCIT, Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyush…

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

ITA 1604/DEL/2022[2010-11]Status: DisposedITAT Delhi28 Jan 2026AY 2010-11

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

For Appellant: Shri Neeraj Jain, Advocate & Ms. Kanika SharmaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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

ITA 1603/DEL/2022[2009-10]Status: DisposedITAT Delhi28 Jan 2026AY 2009-10

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

For Appellant: Shri Neeraj Jain, Advocate & Ms. Kanika SharmaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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…

Ikea India P.Ltd, New Delhi vs. DCIT, Circle-10(1), New Delhi

ITA 1186/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19
Section 144C(13)

…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 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम Vs. DCIT, Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti R…

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

ITA 672/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

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

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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…

Aricent Technologies (Holdings) Limited (As Successor - in - Interest of Erstwhile Aricent Technologies Private Limited), New Delhi vs. Neac, New Delhi

ITA 600/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 5452/D/24, 1103/D/17,600/D/21 with SA 225/D/25, ITAS 4325/D/24,5747/D/24, 5319/D/24, 5735/D/24 & 5820/D/24 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.5452/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CUBE HIGHWAYS & TRANSPORTATION ASSETS ADVISORS PVT. LTD., B-376, Upper Ground Floor, Nirman Vihar, Anand Vihar, S.O. Laxmi Nagar, East Delhi. PAN No.AAFCC8936K अपीलार्थी Appellant Assessee by Revenue by बनाम INCOME TAX OFFICER, Vs. Ward 6(1), C.R. Building, New Delhi. Shri Kashiti…

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

In the result, all ITA Nos

ITA 422/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

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

Section 144C(13)

…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…

Qualcomm India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1503/DEL/2021[2016-2017]Status: DisposedITAT Delhi28 Jan 2026AY 2016-2017
Section 144C(13)Section 153Section 92C

…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 निर्धारणवर्ष/Assessment Year: 2018-19 CORTEVA AGRISCIENCE INDIA PVT. LTD., 17th Floor, Tower-C, DLF Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. PAN No.AAACE2462M बनाम DCT, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Revenue by Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Adv…

ACIT Circle-26(2), New Delhi vs. Veetee Fine Foods Ltd., New Delhi

ITA 8416/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14
Section 144CSection 144C(13)Section 153Section 92C

…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 VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, आ.अ.सं/.I.T.A No.853/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C बनाम Vs. DCIT, Circle-26(1), New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent DCIT, Circle-26(1), New Delhi. बनाम Vs. VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C आ.अ.सं/.I.T.A N…

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT Special Range-9, New Delhi

ITA 7371/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14
Section 144CSection 144C(13)Section 153Section 92C

…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 VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, आ.अ.सं/.I.T.A No.853/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C बनाम Vs. DCIT, Circle-26(1), New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent DCIT, Circle-26(1), New Delhi. आ.अ.सं/.I.T.A No.959/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 बनाम Vs. VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Aggarwal Cyber Plaza,…

Zte Telecom India Pvt. Ltd., Gurgaon vs. ACIT Circle-4(1), Gurgaon

ITA 3897/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Jan 2026AY 2009-10
Section 144CSection 144C(13)Section 153Section 92C

…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 निर्धारणवर्ष/Assessment Year: 2021-22 MUNJAL HOSPITALITY PRIVATE LIMITED, UM House, Plot No.35, 3rd Floor, Tower A, Sector-44, DLF QE, Gurgaon, Haryana, INDIA. PAN No.AACCV4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee by Shri Jeet Kamdar, AR (Virtual) Revenue by Shri Dharm Veer Singh, CIT DR Assessment Centre, Circle-17(1), C.R.…

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2572/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13
Section 144CSection 144C(13)Section 153Section 92C

…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 VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, आ.अ.सं/.I.T.A No.853/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C बनाम DCIT, Vs. Circle-26(1), New Delhi. अपीलार्थीAppellant प्रत्यर्थी/Respondent DCIT, Circle-26(1), New Delhi. बनाम Vs. VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C अपीलार्थीAppellan…

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

In the result, appeals of the assessees are allowed

ITA 2071/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

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

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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…