Telstra Singapore Pte. Ltd. v. DCIT

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 589/2025 Page 1 of 9 $~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.11.2025 + ITA 589/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advs. versus DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.) .....Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee Advs.…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES (SINGAPORE) PTE LTD. (EARLIER KNOWN AS HP SERVICES (SINGAPORE) PTE LTD.)

The appeals are dismissed against the

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES (SINGAPORE) PTE LTD. (EARLIER KNOWN AS HP SERVICES (SINGAPORE) PTE LTD.)

The appeals are dismissed against the

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs. DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.)

The appeals are dismissed against the

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

E SERVICE SINGAPORE PTE LTD.,GURUGRAM vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee in :

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

E SERVICE SINGAPORE PTE LTD.,GURUGRAM vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee in :

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

HP SERVICES (SINGAPORE) PTE LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee in :

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

PLANETCAST INTERNATIONAL PTE.LTD,SINGAPURE vs. ACIT, CIRCLE1(1)(1) INTERNATIONAL TAXATION, DELHI

In the result, appeal is partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘D.’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1831, 1832/Del/2022 & 451/Del/2023 Assessment Years: 2018-19, 2019-20 & 2020-21 Planetcast International Pte. Ltd., Versus ACIT, Circle 1(1)(1), (Formerly known as Adore International Taxation, Technologies Pte. Ltd.), New Delhi. 151, Lorong Chuan Number 03- 02, New Tech Park, Singapore. PAN: AANCA4305L (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Advocate & Sh. Parth, Advocate Revenue by : Sh. Vizaya Vasanta, CIT-DR Date of hearing : 20.04…