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“dispute resolution panel”

Assessment ProceduresSection 144CSection 144C2,746 judgments

The decision most relied on for dispute resolution panel is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. (445 ITR 537), cited in 269 judgments on BharatTax.

Leading authorities on dispute resolution panel

Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.
445 ITR 537 · 2022 · High Court
269
citing judgments

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.
177 Taxmann.com 262 · 2025 · Supreme Court
216
citing judgments

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.

Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)
153 Taxmann.com 162 · 2023 · High Court
169
citing judgments

The time consumed in proceedings before the Dispute Resolution Panel (DRP) under Section 144C must be subsumed within the limitation period prescribed under Section 153 for the completion of assessment, meaning these timelines are not mutually exclusive.

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

Roca Bathroom Products (P.) Ltd. v. Dispute Resolution Panel-2
127 Taxmann.com 332 · 2021 · High Court
57
citing judgments

A High Court decision is binding on subordinate authorities like the Assessing Officer. The Assessing Officer erred in not following a prior jurisdictional High Court ruling and a Madras High Court ruling.

Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors.
361 ITR 531 · 2014 · High Court
40
citing judgments

Proceedings before the Dispute Resolution Panel (DRP) are a continuation of the assessment proceedings, not an appeal. The DRP's role is to act as a correcting mechanism, providing a second review of the proposed assessment order.

CIT v. Tata Power Solar Systems Ltd.
77 Taxmann.com 326 · 2017 · High Court
25
citing judgments

An assessee can withdraw a company from the list of comparables if it was inadvertently included and is not genuinely comparable.

S.A. Builders Ltd. v. CIT(Appeals)
338 ITR 482 · 2011 · High Court
23
citing judgments

The deletion of a disallowance under Section 36(1)(iii) by the Dispute Resolution Panel (DRP) is upheld when relied upon by other judgments.

Judgments citing dispute resolution panel

Shri Sanjay Gordhandas Vaja, Ahmedabad vs. The ITO, International Taxation, Gandhidham-Kutch

In the result, this appeal of the assessee is allowed

ITA 89/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Sept 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.89/Rjt/2024 Assessment Year: 2018-19 Sanjay Gordhandas Vaja Income Tax Officer Int. 202, Harmony Heights, Capital Road, बनाम Tax), Gandhidham, Income- Science City, Ahmedabad-380 060 Tax Office, Amruta Estate /Vs. Building, Nr. Girnar Cinema, M.G. Road, Rajkot-360 001 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Ahtpv 3289 L (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Aseem Takkar, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 31/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 30/09/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2018-19, Is Directed Against The Final Order Passed By The Assessing Officer, (After Incorporating Findings Of Dispute Resolution Panel-2 Mumbai, Dated 29.12.2023), Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) .

For Appellant: Shri Aseem Takkar, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 115BSection 144CSection 147Section 148Section 148ASection 68Section 69

assessee, pertaining to Assessment Year 2018-19, is directed against the final order passed by the assessing officer, (after incorporating findings of Dispute Resolution Panel-2 Mumbai, dated 29.12.2023), under section 147 r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) . 2. Grievances raised

Baljit Singh Gambhir, Mumbai vs. Income Tax Officer, International Taxation, Ward-2(3)(1), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 912/MUM/2025[2019-20 ]Status: DisposedITAT Mumbai30 Sept 2025

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.912/Mum/2025 (निर्धारण वर्ा/Assessment Year: 2019-20) Baljit Singh Gambhir V/S. Income Tax Officer, C/O Tejmohan Singh, बिधम International Taxation, Advocate 527, Sector Ward 2(3)(1), Mumbai 10-D, Chandigarh Income Tax Officer, 160011 International Taxation, Ward 2(3)(1), Mumbai 400076 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Amgpg9637H Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee By: Shri. Tejomohan Singh, Adv. रधजस्व की ओर से /Revenue By: Shri. Krishna Kumar (Sr Dr) सुिवधई की िधरीख / Date Of Hearing 29.07.2025 घोर्णध की िधरीख/Date Of Pronouncement 30.09.2025

For Appellant: Shri. Tejomohan Singh, AdvFor Respondent: Shri. Krishna Kumar (SR DR)
Section 144C(5)Section 148Section 148A

assessee against the order of the CIT(DRP-1), Mumbai-2 [hereinafter referred to as “CIT(A)”] dated 17.12.2024 passed directions of Dispute Resolution Panel u/s. 144C(5) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2019-20. 2. The assessee has raised

Praful Arjun Rane, Mumbai vs. ITO Int Tax Ward-4(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 1046/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Sept 2025AY 2015-16

Bench: SHRI SAKTIJIT DEY, HON’BLE (Vice President), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Shri Krishna Kumar, Sr. DR
Section 10Section 144C(5)Section 147Section 148Section 148ASection 18Section 56Section 69

GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the final order passed based on order of Dispute Resolution Panel (DRP), Commissioner of Income Tax (Dispute Resolution Panel-2), Mumbai-2, vide order no. ITBA/DRP/F/144C(5)/2024-25/1070802538(1), dated 02.12.2024, passed u/s. 144C(5) of the Income ... applied the provisions of section 69. The addition so made was proposed by draft order u/s.144C(1), whereupon assessee raised objections before the Dispute Resolution Panel (DRP). Ld. Assessing Officer has also proposed an addition of Rs. 18,73,965 u/s. 56(2)(vii)(b) on account of difference between

J P Morgan Services India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(2)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 4781/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Beena Pillai & Smt. Renu Jauhrij P Morgan Services India Vs. Deputy Commissioner Of Private Limited (‘The Income-Tax, Circle 2(2)(1) Appellant’) Aayakar Bhawan, Tower A Blk 9, Tower B Blk Maharishi Karve Road, 10, Tower C Blk 11, Nirlon New Marine Lines, Knowledge Park, Western Churchgate, Express Highway, Goregaon Mumbai-400020. East, Mumbai Suburban, 400063. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcd0503B Appellant .. Respondent

For Appellant: Shri Fenil BhattFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92D

Income Tax Department (Ld. AO') and directions issued under section 144C(5) of the Act dated 27 June 2024 by the Hon'ble Dispute Resolution Panel (Hon'ble DRP'), to the extent prejudicial to the Appellant, is erroneous and bad in law. 2. On the facts and in the circumstances

Shell International Petroleum Company Limited, Mumbai vs. Deputy Commissioner of Income Tax International Taxation -4(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4712/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 Sept 2025AY 2021-22

Bench: Smt. Beena Pillai & Smt. Renu Jauhrishell International Dy. Commissioner Of Petroleum Company Income –Tax (International Limited Taxation) 4(2)(1), Mumbai C/O B S R & Co. Llp, 2Nd 17Th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue By: Shri Satya Pal Kumar Cit (Dr) Date Of Hearing 06.08.2025 Date Of Pronouncement 30.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of Dy. Cit (It), Mumbai Dated 27.09.2023 Passed As Per The Directions Of The Dispute Resolution Panel (Drp) U/S. 144C(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Madhur Agrawal/For Respondent: Shri Satya Pal Kumar CIT (DR)
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 9(1)(vi)

appeal is filed by the assessee against the order of Dy. CIT (IT), Mumbai dated 27.09.2023 passed as per the directions of the Dispute Resolution Panel (DRP) u/s. 144C(5) of the Income Tax Act, 1961 [hereinafter referred to as "Act"] for Assessment Year [A.Y.] 2021-22. 2. The assessee ... Income-tax Act, 1961 (hereinafter referred to as the Act'), in pursuance of the directions issued by the Hon'ble Dispute Resolution Panel-2, (hereinafter referred to as 'the Hon'ble DRP") on the following grounds, each of which are without prejudice to one another. On the facts and circumstances

Ebay Singapore Services Pvt. Ltd., Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 2378/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(2)Section 253

International Taxation) Circle 2(2)(1), Mumbai (AO) dated 25 July 2022 ('final assessment order') in pursuance of the directions issued by Dispute Resolution Panel I ('DRP'). Mumbai dated 21 June 2022 ('DRP directions') on the following grounds which are independent and without prejudice to each other: On the facts ... sale of the shares of Flipkart Singapore. 3. On receipt of the draft assessment order, the assessee filed its objections before the Dispute Resolution Panel (hereinafter referred to as 'DRP"). 3.1 The DRP issued its directions on 21/06/2022 under Section 144C(5) of the Act, upholding the proposed addition

Turkish Airlines Inc, Gurgaon vs. ACIT, Int. Taxation, Gugaon

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarturkish Airlines Inc, Vs. Acit, Unit No. 1001A, 10Th Floor, International Taxation, Time Tower, M. G. Road, Gurgaon Gurugram, Haryana (Appellant) (Respondent) Pan: Aabct9438K Assessee By : Shri Rohit Jain, Adv (Through Vs) Shri Tavish Verma, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Rohit Jain, Adv (through VS)For Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (for short „the Act‟) inconsonance with the order passed by the Dispute Resolution Panel (DRP) dated 11.11.2024 u/s 144C(5). 2. The assessee has raised the following grounds of appeal:- “1. On the facts of the case ... Turkey, in terms of the provisions of Article 8 of the India Turkey Double Taxation Avoidance Agreement, and for that the learned Dispute Resolution Panel erred in confirming the said action of the Assessing Officer. 4. On the facts of the case and in law, the Assessing Officer erred

Chirag Kirpal, Delhi vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 151

Assessing Officer (AO) under section 148A of the Income Tax Act, 1961 (for short ‗the Act‘) inconsonance with the order passed by the Dispute Resolution Panel (DRP-1) dated 04.12.2024 u/s 144C(5). 2. The preliminary issue to be decided in this appeal is as to whether the assumption

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1892/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

Inmarsat Solutions Bv, Netherlands vs. The Assistant Commissioner of Income Tax Circle Intl. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (for short „the Act‟) inconsonance with the order passed by the Dispute Resolution Panel (DRP) dated 06.12.2024 u/s 144C(5). 2. Though the assessee has raised several grounds of appeal before us, the only effective issue

Digicert Inc., United States vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1177/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumardigicert Inc, Vs. Acit, 2600, West Executive Pkwy, Income Tax Officer, Suite 500, Lehi, Utah, Foreign, Circle Int. Taxation,- United States, Utah 1(2)(2), New Delhi (Appellant) (Respondent) Pan: Aaecd9837H Assessee By : Ms. Tanmayee, Adv Revenue By: Shri. M.S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Tanmayee, AdvFor Respondent: Shri. M.S. Nethrapal, CIT DR
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vii)

section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (for short „the Act‟) inconsonance with the order passed by the Dispute Resolution Panel (DRP) dated 26.11.2024 u/s 144C(5). 2. The Ground No. 1 raised by the assessee was stated to be not pressed by the Learned ... services and treated it as income chargeable to tax as per India- USA DTAA. The objections filed by the assessee before the Learned Dispute Resolution Panel (DRP) were invain and accordingly the final assessment order stood passed by the Learned AO u/s 143(3) read with section 144C

Toyota Boshoku Corporation, Japan vs. Assistant Commissioner of Income Tax Circle 3(1)(1) - International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2461/DEL/2024[2015-2016]Status: DisposedITAT Delhi30 Sept 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Vimal Kumartoyota Boshoku Corporation, Vs. Acit, 1-1, Toyoda-Cho, Kariya Shi, Circle-3(1)(1), International Aichi, Japan Taxation, New Delhi (Appellant) (Respondent) Pan: Aadct4951B Assessee By : Ms. Reema Grewal, Ca Shri Kashish Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)Section 147Section 148Section 148ASection 149Section 149A

section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (for short „the Act‟) inconsonance with the order passed by the Dispute Resolution Panel (DRP) dated 23.02.2024 u/s 144C(5). 2. The assessee has raised the additional grounds challenging the validity of assumption of jurisdiction

ACIT, Circle 1(2)(1), International Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee’s both appeals are allowed as above

ITA 724/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

DCIT, Circle-1(2)(1) Int. Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee's both appeals are allowed as above

ITA 723/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP') and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 668/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 667/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income-Tax (International Taxation)- 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 3512/DEL/2023[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

ACIT, International Taxation, Circle-1(2)(1), New Delhi vs. Concentrix Cvg Customer Management Group Inc., United State of America

In the result, the assessee’s both appeals are allowed as above

ITA 1281/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

Concentrix Cvg Customer Management Group Inc., Delhi vs. DCIT Circle-1(2)(1)International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1086/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 7924/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

facts of these cases are different only that these have been routed through the Dispute Resolution Panel (‘DRP’) and therefore, these appeals are against the orders passed under section 143(3) rws 144C(13) of the Act. The issue of DIN was not pressed in ITA No. 3512/Del/2023; hence, this