“reference to TPO”

Lx Pantos India Private Limited, Delhi vs. The Deputy Commissioner of Income Tax, Circle 13(1), Delhi

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

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5913/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lx Pantos India Private Limited, The Deputy Commissioner Of K-27, Ground Floor, Gali No.6, Vs. Income Tax, K Block, Labour Chowk, Circle 13(1), Mahipalpur, South West Delhi. C.R. Building, I.P. Estate, Pan No.Aaacf8539L Delhi. अपीलाथ" Appellant ""यथ"/Respondent

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Aapc India Hotel Management Private Limited, Delhi vs. Assessment Unit, Income Tax Department (Jurisdictional Assessing Officer- DCIT/ACIT, Circle 1(1)), Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

ITA Nos. 5452/D/24, 1103/D/17,600/D/21 with SA 225/D/25, ITAS 4325/D/24,5747/D/24, 5319/D/24, 5735/D/24 & 5820/D/24 IN THE INCOME TAX APPELLATE TRIBUNAL

Osg Minerals Pvt Ltd, Uttar Pradesh vs. Assessment Unit, DCIT, Circle -5(2)(1), Noida

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

ITA No.1939/D/2022, 5939/D/2024, 525/D/2022, 5602/D/2024 + SA 650/Del/2025 & 1503/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE

Veetee Fine Foods Limited, Sonepat vs. ITO, Ward-26(1), Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

VEETEE FINE FOODS LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER

Cube Highways and Transportation Assets Advisors Pvt. Ltd., Delhi vs. Income-Tax Officer, Ward 6(1) Delhi, C.R. Building, Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

ITA Nos. 5452/D/24, 1103/D/17, 600/D/21 with SA 225/D/25, ITAS 4325/D/24,5747/D/24, 5319/D/24, 5735/D/24 & 5820/D/24 IN THE INCOME TAX APPELLATE TRIBUNAL

Jsw Mg Motor India Private Limited (Formerly Known As Mg Motor India Private Limited), Gurgaon, Haryana vs. Assistant Commissioner of Income Tax, Central Circle 4, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5268/दिल्ली/2024(नि.व. 2020-21) Jsw Mg Motor India P. Ltd.

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Honda Trading Asia Company Limited, Thailand vs. DCIT, Int. Taxation, Noida

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

1 ITA No. 4936/Del/2024 Honda Trading Asia Company Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Lx Pantos India Private Limited, Delhi vs. The Deputy Commissioner of Income Tax, Circle 13(1), Delhi

ITA NOS. 5913/D/2024 & 4518/D/2024 LX PANTOS INDIA (P) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI

Bentley Systems India Private Limited, Delhi vs. DCIT, Circle 4(2), Delhi Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbentley Systems India Private V Deputy Commissioner Of Limited. Work Well Suites, 10 Floor, S Income Tax, Circle 4(2), C. Max House, 1516/338,339 340 R. Building, Assessment Village Behapur Adjacent Okhla Unit, Income Tax Railway Station, Okhla Industrial Department, Delhi Estate, S.O. Tehkhand, South East Delhi, Delhi, 110020 Pan: Aabcb5645E Appellant Respondent Assessee By Sh. Nishank Vashistha, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Baxter India Private Limited, Gurgaon, Haryana vs. The Deputy Commissioner of Income Tax, New Delhi

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

1 ITA Nos. 7833, 1360, 1361 &4413/Del/2024 Baxter India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI

Vivo Mobile India Private Limited, Haryana, India vs. Assistance Commissioner of Income Tax, Central Circle, Delhi

In the result, appeals of the Assessee are allowed

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

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Ts Tech Sun India Private Limited, New Delhi vs. The Assistant Commissioner of Income Tax, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalts Tech Sun India Private Vs The Assistant Commissioner Limited, A-47, Lower Ground Of Income Tax, Circle 25(1), C. Floor, Hauz Khas, New Delhi- R. Building, I. P. Estate, 110016 Delhi-110002, New Delhi Pan: Aaact4324M Appellant Respondent Assessee By Sh. Ankit Sahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Mcdonalds India Private Limited, Delhi vs. ACIT Or DCIT, C.R. Building, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

ITA Nos. 5452/D/24, 1103/D/17,600/D/21 with SA 225/D/25, ITAS 4325/D/24,5747/D/24, 5319/D/24, 5735/D/24 & 5820/D/24 IN THE INCOME TAX APPELLATE TRIBUNAL

Jubilant Generics Limited, Gautam Buddha Nagar vs. Assessment Unit, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaljubilant Generics Limited Vs Assessment Unit, Income Tax Plot 1A, Sector-16A Noida H. O. Department, Gautam Buddha Nagar, 201301, Delhi Uttar Pradesh Pan: Aadcj2401L Appellant Respondent Assessee By Ms. Nidhi, Ar (Virutal) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Toyo Ink India Private Limited, Delhi vs. The Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltoyo Ink India Private Limited Vs The Deputy Commissioner Of C-151, Naraina Industrial Area, Income Tax, Circle 25(1), Phase-1, Naraina Industrial Range 46, C. R. Building, Estate, South West, Delhi- Delhi-110002, Delhi 110028Pan: Aacct5137A Appellant Respondent Assessee By Sh. Ankitsahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Honda Access India Private Limited, Noida, Uttar Pradesh vs. Assessment Unit, Income Tax Department, Gb Nagar, Noida, Uttar Pradesh

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalhonda Access India Private Vs Assessment Unit, Income Limited Plot No. 1-D/5, Tax Department, Circle Udyogvihar, Ecotech-Ii, Alpha 5(1)(1), G B Nagar, Nodia, Greater Noida, Gautam Uttar Pradesh Buddha Nagar, 201308, Uttar Pradesh Pan: Aacch9695K Appellant Respondent Assessee By Sh. Nishank Vashistha, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Incedo Technology Solutions Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS

Samsung Data Systems India Private Limited, Gurugram vs. Income Tax Officer, New Delhi

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

1 ITA No. 3884/Del/2024 Samsung Data Systems India Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI

Adidas India Marketing Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Circle 1(1), Delhi

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaladidas India Marketing Private Vs Assistant Commissioner Of Limited. Office No. 6, 2Nd Floor, Income Tax, Circle 1(1), C. R. Sector B Pocket No. 7 Plot No.11, Building, Delhi Vasantkunj South West Delhi Pan: Aaaca5313P Appellant Respondent Assessee By Sh. Ankit Sahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Microsoft Corporation (India) P.Ltd, New Delhi vs. DCIT, Circle 16(1), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Munjal Hospitality Private Limited, Um House, Plot No.35, 3Rd Floor, Tower A, Sector-44, Dlf Qe, Gurgaon, Haryana, India. Pan No.Aaccv4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee By Shri Jeet Kamdar, Ar (Virtual) Assessment Centre, Revenue By Shri Dharm Veer Singh, Cit Dr Circle-17(1), C.R. Building, Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.3897/Del/2019 निर्धारणवर्ष/Assessment Year: 2009-10 Zte Telecom India Pvt. Limited, Tower-10B, 6Th Floor, Dlf Cyber City, Phase-Ii, Gurgaon, Haryana. बनाम Acit, Vs. Circle-4(1), Hsiidc Building, Udyog Vihar, Phase-05, Gurgaon, Haryana. Pan No.Aaacz1958K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Adv. & Ms. Taranjeet Kaur, Ar Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3922/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Incedo Technology Solutions Limited बनाम Dcit, A-47, Lower Ground Floor, Hauz Khas, Delhi. Vs. Circle 10(1), Delhi. Pan No.Aacci6243C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Rohit Tiwar, Adv. & Ms. Tanya, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS