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.

Bt India Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

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

ITA 1701/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

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

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

…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…

Research Now India Private Limited, New Delhi vs. ACIT, Circle-19(1), New Delhi

ITA 854/DEL/2021[2016-17]Status: DisposedITAT Delhi23 Jan 2026AY 2016-17

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

Section 144CSection 144C(13)Section 153

…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 ...... प…

Coca-Cola India Inc. India Branch Office, Gurgaon vs. ACIT, International Taxation, Circle, Gurgaon

ITA 431/DEL/2021[2016-17]Status: DisposedITAT Delhi23 Jan 2026AY 2016-17
Section 144CSection 144C(13)Section 153Section 92C

…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. 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, Gurg…

Honda Cars India Ltd., Greater Noida vs. JCIT, Circle-10(1), New Delhi

ITA 1040/DEL/2021[2016-17]Status: DisposedITAT Delhi23 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Haskoningdhv Consulting Private Limited Office No.204, 2Nd Floor, Rs Tower, Plot No. B 358A, New Ashok Nagar No.1267, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G अपीलार्थी Appellant Vs. बनाम Acit, Circle-10(1), Room No.389 A, 3Rd Floor, C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3386/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant बनाम Vs. Dcit, Circle 13(1), C.R. Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.4017/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 बनाम Dcit, Circle 13(1), C.R. Building, New Delhi. Vs. Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Ananya Kapoor, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr

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

…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 निर्धारणवर्ष/Assessment Year: 2021-22 HASKONINGDHV CONSULTING PRIVATE LIMITED Office No.204, 2nd Floor, RS Tower, Plot No. B 358A, New Ashok Nagar No.1267, Vasundhara Enclave, East Delhi. PAN No.AAACM8966G अपीलार्थी Appellant Vs. बनाम ACIT, Circle-10(1), Room No.389 A, 3rd Floor, C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate Reven…

Jindal Steel & Power Ltd., Hisar vs. DCIT, Circle- 1(1), Gurugram

ITA 9835/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1417/दिल्ली/2016(नि.व. 2011-12)

For Appellant: Shri Salil Kapoor, Ms. Ananya KapoorFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) Jindal Steel & Power Ltd., 12, Jindal Centre, Bhikaji Cama Place, Del…

ACIT, Spl Rnage-9, New Delhi vs. Ve Commercial Vehicles Ltd., New Delhi

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 7729/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 To 2014-15)

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) with S/Shri Neeraj Jain & Jitender BhatiFor 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.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 ...... अपीलार्थी/Appellant PAN: AABCE-9378-F बिाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi ..... प्रन…

V E Commercial Vehicles Ltd., New Delhi vs. Addi. CIT, Special Range-9, New Delhi

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 7106/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 To 2014-15)

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) with S/Shri Neeraj Jain & Jitender BhatiFor 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.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 ...... अपीलार्थी/Appellant PAN: AABCE-9378-F बिाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi ..... प्रन…

DCIT, Circle-13(1), New Delhi vs. Jas Forwarding Worldwide Pvt. Ltd., Gurugram

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

ITA 4017/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

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

…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…

Jas Forwarding Worldwide Pvt. Ltd., Gurugram vs. DCIT, Circle-13(1), New Delhi

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

ITA 3386/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

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

…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…

Jindal Steel & Power Ltd., Hisar vs. ACIT, Circle- 1(1), Gurugram

ITA 8277/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

For Appellant: Shri Salil Kapoor, Ms. Ananya KapoorFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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 Jindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) 12, Jindal Centre, Bhikaji Cama Place, Del…

Coca-Cola India Inc. India Branch Office, Gurgaon vs. DCIT, International Taxation, Circle, Gurgaon

ITA 5031/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15
Section 144CSection 144C(13)Section 153Section 92C

…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, Gurg…

Alstom Bharat Forge Power Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(1), New Delhi

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

ITA 163/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

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

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

…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…

Denso India Pvt. Ltd., New Delhi vs. JCIT, New Delhi

ITA 1441/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

For Respondent: S/Shri Neeraj Jain, Advocate, Ramit Katyal &
Section 144CSection 144C(13)Section 153

…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…

M/S Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 1706/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Jan 2026AY 2011-12
Section 144CSection 144C(13)Section 153

…2 ITA No. 1727/Del/2014(A.Y 2009-10) & Other Appeals Lufthansa Technik Services India P Ltd. अपीलार्थी द्वारा/ Appellant by S/ Shri Vishal Kalra & Ankit Sahni, Advcoates with Ms. Sumish Murgai, Shri Kashish Gupta, & Ms. Taranjit Kaur प्रतिवादीद्वारा/ Respondent by Shri Dharm Veer Singh, CIT(DR) सुनवाई की तिथि / Date of hearing 13/01/2026 घोषणा की तिथि / Date of pronouncement 23/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: These four appeals by the assessee for AYs 2009-10 to 2012-13 are taken up together as the assessee in all the above impugned assessment years have challenged validity of the assessment order on th…

Lufthansa Technik Services India Private Limited, New Delhi vs. Income Tax Officer, New Delhi

ITA 1965/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/दिल्ली/2014(नि.व. 2009-10)

For Appellant: S/Shri Vishal Kalra & Ankit Sahni, Advcoates withFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.1727/दिल्ली/2014(नि.व. 2009-10) ITA No. 1727/Del/2014(A.Y 2009-10) Lufthansa Technik Services India P. Ltd., NDG Centre, B-4, Gulmohar Park, New Delhi 110049 PAN: AAACO-7766-N बनाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), R. No.316-A, C R Building, New Delhi ....... अपीलार्थी/Appellant प्रतिवादी/Respondent आअसं.1965/दिल्ली/2015 (नि.व. 20…

M/S. Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 1727/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/धिल्ली/2014(नि.व. 2009-10) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), R. No.316-A, C R Building, ..... प्रनिवादी/Respondent New Delhi आअसं.1965/धिल्ली/2015(नि.व. 2010-11) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Income Tax Officer, Ward 15(4), ..... प्रनिवादी/Respondent New Delhi आअसं.1706/धिल्ली/2016(नि.व. 2011-12) आअसं.506/धिल्ली/2017(नि.व. 2012-13) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 15(2), R.No. 316-A, Cr Building, New Delhi

For Appellant: S/Shri Vishal Kalra & Ankit Sahni, Advcoates with Ms. Sumish Murgai, Shri KashisFor 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.1727/धिल्ली/2014(नि.व. 2009-10) Lufthansa Technik Services India P. Ltd., NDG Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant PAN: AAACO-7766-N बिाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), R. No.316-A, C R Building, ..... प्रनिवादी/Respondent New Delhi आअसं.1965/धिल्ली/2015(नि.व. 2010-11) Lufthansa Technik Serv…

Coca-Cola India Inc., Gurgaon vs. DDIT, New Delhi

ITA 5223/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Jan 2026AY 2004-05
Section 144CSection 144C(13)Section 153Section 92C

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

Genpact Mobility Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax (OSD), Range-42, New Delhi

ITA 6133/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144C(13)Section 92C

…ITA Nos. 5493/D/24, 5856/D/24,5946/D/24,5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/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.5493/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 बनाम ASSESSMENT UNIT, NEC CORPORATION INDIA PRIVATE LIMITED, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Re…

Ericsson India Private Limited (Formerly Known As Ericsson India Global Services Private Limited), Delhi vs. The Deputy Commissioner of Income Tax (DCIT), New Delhi

In the result, all ITA Nos

ITA 6094/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Nec Corporation India Private Limited, Assessment Unit, A-31, 1St Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, Pan No.Aaccn3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5856/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lintec India Private Limited, Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Vs. Income Tax, Nehru Place, South Delhi. Circle 13(1), C.R. Building,Delhi. Pan No.Aaccl3772F अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 92C

…ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/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.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम NEC CORPORATION INDIA PRIVATE LIMITED, ASSESSMENT UNIT, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue by S…

Boeing India Private Limited, Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), C.R. Building, I.P Estate, New Delhi, Delhi 110002

ITA 6061/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22
Section 144C(13)Section 92C

…ITA Nos. 5493/D/24, 5856/D/24,5946/D/24,5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/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.5493/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 बनाम ASSESSMENT UNIT, NEC CORPORATION INDIA PRIVATE LIMITED, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenu…