“objections before DRP”

Egencia Travel India Private Limited, New Delhi vs. Income-Tax Officer, Ward 8(1), Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं./I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre, Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida, Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

T.En Global Business Services Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 25(1), Cr Building

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Interglobe Air Transport Limited, New Delhi vs. DCIT, Circle 10(1), Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Federal-Mogul Goetze India Limited, Delhi vs. DCIT, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

ITA Nos. 5422/D/24, 5407/24, 5376/D/24, 5342/D/24, 5371/D/24, 5340/D/24, 4407/D/24, 4337/D/24, 3907/D/24 89862/D/19 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH

Boeing India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax (DCIT), Circle-4(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Li & Fung (India) Private Limited, New Delhi vs. DCIT, Circle-13(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Li & Fung (India) P.Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Place, Delhi 110001 Pan: Aaacl-1663-M बनाम Vs. Deputy Commissioner Of Income Tax, Circle 16(1), Delhi आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Vatika Seven Elements P.Ltd, New Delhi vs. ACIT, Circle-26(2), New Delhi

In the result, all ITA Nos

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Express Freight Consortium, Assessment Unit,Income Tax C-4, District Centre, Saket, New Vs. Dept,Civic Centre,Pratyakshar Delhi. Bhawan, Pan No.Aaaae8440R Shayama Prasad Mukherjee Marg, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Sicpa India Private Limited, New Delhi vs. ACIT, Circle-23(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.598 & 8456/दिल्ली/2019 (नि.व. 2014-15 & 2015-16)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Sicpa India Pvt. Ltd., New Delhi vs. DCIT, Circle- 23(2), New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.598 & 8456/धिल्ली/2019 (नि.व. 2014-15 & 2015-16)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

Virtue Drilling Pte Ltd, Singapore vs. DCIT, Circle Intl. Tax-3(1)(1), Delhi

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Virtue Drilling Pte Ltd. Vs Dcit 146, 11-01, Robinson Road, Circle International Taxation Singapore-068909 3(1)(1), Delhi Pan: Aadcv1193R Appellant Respondent Assessee By Sh. Ved Jain, Adv& Sh. Ayushgarg, Ca Revenue By Sh. Saroj Kumar Dubey, Cit(Dr) Date Of Hearing 28/08/2025 Date Of Pronouncement 24/10/2025

accordance with the provisions of Section 44DA of the Act and Article 7 and 12 of India- Singapore DTAA. Thereafter, the Assessee filed objections before DRP, which has affirmed the view taken by A.O. however, directed the A.O. to attribute only 50% of the total profit margin, taxable

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), Mumbai vs. ACIT, . Circle-26(2), New Delhi

In the result, all above said grounds are allowed for statistical purpose

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

gross sales instead of 0.70% of Net services revenues paid by the Assessee in respect of 'VODAFONE' 4.4 Aggrieved, the assessee filed the objections before DRP. The ld DRP rejected the assesse‟scomparable and upheld that it is not proved that Virgin Enterprises Ltd. and Virgin Mobile

Dharampal Satyapal Ltd., New Delhi vs. ACIT Central Circle 29, New Delhi

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. Acit, 98, Okhla Industrial Estate Central Circle-29, Phase Iii, New Delhi. Tehkhand, New Delhi – 110 020. Pan: Aaacd0132H (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, Cas Revenue By : Shri Amit Jain, Cit-Dr Date Of Hearing : 11.09.2025 Date Of Pronouncement : 15.10.2025 Order

order dated 26/12/2023 after making addition of Rs. 25,21,29,980/- u/s 69A and other TP adjustments. 2 2.3 The appellant filed objections before DRP u/s 144C of the Act against the draft assessment order in respect of following issues: S. No. Issue Amount (In Rs.) 1 Addition