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

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), New Delhi vs. ACIT Circle-2(2)(1), International Taxation, Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthimufg Bank Ltd., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, Pan No.Aabct3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee By प्रत्यर्थी/Respondent Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Hiten Thakkar, Advocate (Virtual) Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., बनाम 5Th Floor, Worldmark-2, Asset 8, Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1), International Taxation, Aerocity, Nh-8, New Delhi. E-2 Block, Civic Centre, Pan No.Aabct3880D Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Kshitij Bansal, Ca Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, PAN No.AABCT3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee by प्रत्यर्थी/Respondent Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), Delhi vs. ACIT Circle-2(2)(1), International Taxation, New Delhi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21, 1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle-2(2)(1) (International Taxation), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. Pan No.Aabct3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Hiten Thakkar, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1),International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED 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. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 MUFG BANK LTD., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं…

Toshiba India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 25(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 6011/D/2024 CAMFIL INDIA (P) LTD. & 9752/D/2019 TOSHIBA (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.6011/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CAMFIL INDIA PRIVATE LIMITED, 32, Sector-3, Manesar, Gurgaon, Haryana. PAN No.AADCC3500F Assessee by अपीलार्थी Appellant Ms. Taranjeet Kaur, AR बनाम Vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range-53, Gurgaon, Haryana. प्रत्यर्थी/Respondent Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं/.I.T.A No.…

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…

Voith Paper Fabrics India Limited, Faridabad vs. Assessment Unit, Income Tax Department (Jao- DCIT, Circle 1, Faridabad)

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5351/दिल्ली/2024(नि.व. 2021-22) ITA No. 5351/Del/2024(A.Y 2021-22) Voith Paper Fabrics India Ltd., 113/114-A, Sector 24, Faridabad, Haryana 121005 PAN: AABCP-0441-Q ...... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, Income Tax Department [JAO- DCIT, Circle-1, Faridabad], Faridabad, Haryana 121001 प्रतिवादी/Respondent IQR Analytics P. Ltd., आअसं.5…

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…

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4290/DEL/2024 (A.Y. 2020-21) ITA No. 5279/DEL/2024 (A.Y. 2021-22) Avaya India Private Limited Vs Assessing Officer, 202, Platina, 2nd Floor, Plot NFAC No. C-59, G-Block, Banda Delhi Kurla Complex, Banda (E), Mumbai, PAN: AAECA3592N Appellant Respondent Assessee by Sh. Shoaib Akhtar, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 23/01/2026 ORDER…

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

…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 निर्धारणवर्ष/Assessment Year: 2004-05 COCA COLA INDIA INC., Enkay Tower, Udyog Vihar, Phase-V, Gurgaon. PAN No.AAACC2638K Vs. बनाम DDIT International Taxation, Circle 3(2), New Delhi. प्रत्यर्थी/Respondent अपीलार्थी Appellant आ.अ.सं/.I.T.A No.5031/Del/2018 निर्धारणवर्ष/Assessment Year: 2014-15 COCA COLA INDIA INC., India Branch Office, 17th Floor, One Horizon Centre, DLF Golf Course Road, DLF Phase-V, Sector-43, Gur…

Airbnb India Private Limited, Delhi, India vs. The Deputy Commissioner of Income Tax, Circle 1(1), Central Revenue Building, Delhi, India

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb India Private Limited, Dcit, Circle-1(1), 5Th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. Pan-Aakca5525B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 24.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. & 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 27.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 24/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Airbnb India Pvt. Ltd. Vs. Ito Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Airbnb India Private Limited, DCIT, Circle-1(1), 5th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. PAN-AAKCA5525B (Appellant) (Respondent) Assessee by Ms. Reema Grewal, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the final assessment order passed by AO dated 24.07.2…

Motorola Solutions India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4324/Del/2024 Motorola Solutions India (P) Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4324/DEL/2024 (A.Y. 2020-21) Motorola Solutions India Private Vs The Deputy Commissioner Limited. 5th Floor, Block A, Building 8, DLF Cybercity, DLF Phase-II, Gurgaon, DLF e, Gurgaon, Haryana PAN: AAACM9343D Appellant of Income Tax, Circle 1(1), HSIIDC Building, VanijyaNikunj, UdyogVihar, Gurgaon, Haryanba Respondent Assessee by Sh. Himanshu S. Sinha, Adv, Sh. Utkarsh Mittal, Adv Revenu…

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5279/DEL/2024 (A.Y. 2021-22) Avaya India Private Limited Vs Assessing Officer, 202, Platina, 2nd Floor, Plot NFAC No. C-59, G-Block, Banda Delhi Kurla Complex, Banda (E), Mumbai, PAN: AAECA3592N Appellant Respondent Assessee by Sh. Shoaib Akhtar, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U.S. JM:…

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

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Airbnb Payments India Private DCIT, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. PAN-AANCA6203B (Appellant) (Respondent) Assessee by Ms. Reema Grewal, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the final assessment order passed b…

At and T Communication Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax Circle 1(1), Office of ACIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4257/Del/2024 AT and T Communication Services India Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4257/DEL/2024 (A.Y. 2020-21) AT and T Communication Vs The Assistant Commissioner Services India Private Limited, 13 of Income Tax, Circle 1(1), Mohan Dev Building, 13th Floor, Office of the ACIT, C. R. Tolstoy Marg, New Delhi Building, Delhi PAN: AACCA8033E Appellant Respondent Assessee by Sh. Kshitiz Bansal, AR Sh. S. K. Jadhav, CIT DR Revenue by Date of Hearing 20/01/20…

Valvoline Cummins Private Limited, Delhi vs. DCIT, Circle-25(1), Delhi

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…1 ITA No. 4178/Del/2024 Valvoline Cummins Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4178/DEL/2024 (A.Y. 2020-21) Valvoline Cummins Private Vs The Deputy Commissioner Limited. 315, 3rd Floor, World Trade Centre, Barakhamba Road, Connaught Place, Central Delhi, New Delhi PAN: AAACW0287A Appellant Respondent Assessee by Sh. Neeraj Jain, Adv& Ms. Mansha Bhalla, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUM…

Sopra Banking Software Solutions India Private Limited, Shivaji Nagar, Pune vs. Deputy Commissioner of Income Tax, Noida

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1441/दिल्ली/2017(नि.व. 2012-13) ITA No. 1441/Del/2017(A.Y 2012-13) Denso India P. Ltd., (Earlier Known as Denso India Ltd.) B-1/D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F ...... अपीलार्थी/Appellant बनाम Vs. Joint Commissioner of Income Tax, Special Range-3, New Delhi प्रतिवादी…

Bt India Private Ltd., Delhi vs. ACIT Circle 4(2), Delhi

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

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Bt India Private Limited, Acit, 11Th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. Pan No.Aabcc4785E अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.533 & 1701/Del/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 Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम BT INDIA PRIVATE LIMITED, ACIT, 11th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. PAN No.AABCC4785E अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepak Chopra, Advocate & Shri Ankul Goyal, Advocate Shri Dharm Veer Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of hearing: 1…

Coca-Cola India Inc., Haryana vs. ACIT, Int.Taxation Circle Gurgoan, Gurgaon

…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 निर्धारणवर्ष/Assessment Year: 2004-05 COCA COLA INDIA INC., Enkay Tower, Udyog Vihar, Phase-V, Gurgaon. PAN No.AAACC2638K बनाम Vs. DDIT International Taxation, Circle 3(2), New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.5031/Del/2018 निर्धारणवर्ष/Assessment Year: 2014-15 COCA COLA INDIA INC., India Branch Office, 17th Floor, One Horizon Centre, DLF Golf Course Road, DLF Phase-V, Sector-43, Gur…

Honda India Power Products Ltd, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all two appeals are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Honda India Power Products Ltd. Acit, 409, Dlf Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. Pan No.Aaach8464L अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.2139 & 2140/Del/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 Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम HONDA INDIA POWER PRODUCTS LTD. ACIT, 409, DLF Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. PAN No.AAACH8464L अपीलाथ" Appellant ""यथ"/Respondent Shri Neeraj Jain, Advocate Assessee by Shri Ramit Katyal, AR & Ms. Mansha Bhalla, AR Shri Dharm Veer Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of…

Honda India Power Products Ltd, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all two appeals are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Honda India Power Products Ltd. Acit, 409, Dlf Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. Pan No.Aaach8464L अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos.2139 & 2140/Del/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 Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम HONDA INDIA POWER PRODUCTS LTD. ACIT, 409, DLF Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. PAN No.AAACH8464L अपीलाथ" Appellant ""यथ"/Respondent Shri Neeraj Jain, Advocate Assessee by Shri Ramit Katyal, AR & Ms. Mansha Bhalla, AR Shri Dharm Veer Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of…