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“interest under section 234A”

InterestSection 234ASection 234A1,249 judgments

The decision most relied on for interest under section 234A is CIT v. Anjum M.H. Ghaswala (252 ITR 1), cited in 452 judgments on BharatTax.

Leading authorities on interest under section 234A

CIT v. Anjum M.H. Ghaswala
252 ITR 1 · 2001 · Supreme Court
452
citing judgments

Levy of interest under sections 234A, 234B, and 234C of the Income Tax Act is mandatory. Tax statutes are to be interpreted strictly, allowing no room for purposive interpretation.

Challapalli Sugars Ltd. v. CIT
98 ITR 167 · 1975 · Supreme Court
185
citing judgments

Interest on borrowed capital utilized for acquiring a capital asset is capitalized until business commences. Once business is set up, this interest is deductible under section 36(1)(iii) even if the asset has not yet been put to use, accepting commercial accounting standards in the absence of contrary statutory provisions.

Karanvir Singh Gossal v. CIT
349 ITR 692 · 2012 · Supreme Court
158
citing judgments

The Supreme Court's decision establishes principles or grounds for seeking a waiver of mandatory interest levied under Sections 234A, 234B, and 234C of the Income Tax Act, 1961.

CIT v. Patni Computer Systems Ltd.
215 Taxmann 108 · 2013 · High Court
92
citing judgments

The provision of an extended credit period or non-charging of interest on delayed receivables from associated enterprises constitutes an international transaction under Section 92B(1) and requires separate benchmarking at arm's length, even retrospectively due to the Finance Act, 2012 amendment.

Smt. Renuka Philip v. ITO
409 ITR 567 · 2018 · High Court
85
citing judgments

Revisionary jurisdiction under Section 263 of the Income-tax Act is barred if the issue in question is already pending appeal before the Commissioner (Appeals), as per Explanation 1(c) to Section 263.

DIT v. Mitshubishi Corporation
130 Taxmann.com 276 · 2021 · Supreme Court
70
citing judgments

The Supreme Court's decision in DIT Vs. Mitshubishi Corporation covers the chargeability of interest under section 234B of the Act.

Punjab Stainless Steel Inds v. CIT
324 ITR 396 · 2010 · High Court
66
citing judgments

This case establishes that merely having sufficient interest-free own funds does not automatically prevent interest disallowance on interest-free advances; the assessee must affirmatively prove the business or commercial expediency of such advances.

Dr. Prannoy Roy v. Commissioner of Income-tax
254 ITR 755 · 2002 · High Court
61
citing judgments

Interest under Section 234A cannot be charged when tax has been paid, even if the return of income is filed belatedly, as such interest is compensatory and not penal in nature and only applies if there is a loss caused to the revenue.

Judgments citing interest under section 234A

Sp Armada Oil Exploration Private Limited, Mumbai vs. Deputy Commissioner of Income Tax- Circle 3(3)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6575/MUM/2024[2021-22]Status: DisposedITAT Mumbai06 Oct 2025AY 2021-22

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailsp Armada Oil Exploration Private Limited 404, Trade Centre, Bandra Kurla Complex, Bandra (East), Mumbai 400051. Pan: Aaqcs7983P ............... Appellant

For Appellant: Shri Mukesh Butani a/w Shri Pratik PoddarFor Respondent: Shri. Pravin Salunkhe & Shri Aditya M. Rai
Section 143(2)Section 143(3)Section 234ASection 253(1)Section 92C(1)Section 92C(2)Section 92C(3)

facts and circumstances of the case and in law, the learned AO erred in levying interest under section 234A and section 234B of the Act. 13. On facts and circumstances of the case and in law, the learned AO erred in levying interest under section 234C ... grant of credit of TDS and its tax effect is INR 5,09,51,916. Ground 12: This ground relates to charging interest under section 234A and 234B which is consequential in nature, hence separate tax effect is not calculated Ground 13: This ground relates to charging interest under section

Pratt & Whitney Canada Corp., Canada vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 666/DEL/2025[2022-23]Status: DisposedITAT Delhi06 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

hands of the Assessee as FTS, without providing the transaction wise details to the Appellant during the course of Assessment proceedings. Levy of interest under section 234A of the Act 7. erred in charging the interest under section 234A of INR 14,69,61,360. Levy of interest under section

Pratt & Whitney Canada Corp., Canada vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 665/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

hands of the Assessee as FTS, without providing the transaction wise details to the Appellant during the course of Assessment proceedings. Levy of interest under section 234A of the Act 7. erred in charging the interest under section 234A of INR 14,69,61,360. Levy of interest under section

Pratt & Whitney Canada (Sea) Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 626/DEL/2025[2022-23]Status: DisposedITAT Delhi06 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

hands of the Assessee as FTS, without providing the transaction wise details to the Appellant during the course of Assessment proceedings. Levy of interest under section 234A of the Act 7. erred in charging the interest under section 234A of INR 14,69,61,360. Levy of interest under section

Pratt & Whitney Canada (Sea) Pte. Ltd., Singapore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 620/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

hands of the Assessee as FTS, without providing the transaction wise details to the Appellant during the course of Assessment proceedings. Levy of interest under section 234A of the Act 7. erred in charging the interest under section 234A of INR 14,69,61,360. Levy of interest under section

Baburao Ravji Chavan, Dombivli vs. Assessing Officer, Kalyan

In the result the appeal filed by the assessee stands allowed

ITA 2009/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai ()

Section 143(2)Section 148Section 148ASection 234ASection 250Section 271ASection 68ASection 69A

interest 4.1. On the facts and in the circumstances of the case and in law, CIT(A) has incorrectly confirmed the levy of interest under section 234A and 2348 of the Act. Thus, the said addition of interest being unjustified, ought to be deleted. 5. Ground No. 5-Initiation

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

under section 115JB of the Act. 14. On the facts and in the circumstances of the case, the Ld.AO has erred in levying interest under section 234A of the Act amounting to Rs. 1,49,74,780. 15. On the facts and in the circumstances of the case, the Ld.AO

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)

Erred in not granting the TDS credit of Rs. 7,46, 161 without appreciating the facts and circumstance of the case. Interest under section 234A of the Act 14. Erred in levying interest under section 234A of the Act without appreciating the facts and circumstance of the case. Interest under

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits V. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act') vi. Penalty under section 270A of the Act 7. 1892/Del/2025 1. ii. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 ('Act') V. 8. Penalty under section 270A of the Act 130/Del./2018 i. ii. Dependent Agent PE Service PE 9. 1281/Del./2022 i. Dependent Agent PE ii. Service

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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

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

ITA 130/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

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 7727/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

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

Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) vi. Penalty under section 270A of the Act 7. 1892/Del/2025 i. Fixed Place ... Dependent Agent PE iii. Attribution of profits iv. Interest under section 234A and 234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits

Chandraprabha Co Operative Credit Society Ltd, Mumbai vs. Income Tax Officer 22(1)(6), Mumbai

ITA 4117/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Sept 2025AY 2017-18

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Ashish ThakurdesaiFor Respondent: Shri Aditya Rai
Section 144Section 234ASection 234BSection 234CSection 234DSection 69A

Accordingly, Ground No.1 raised by the Assessee is allowed. 10. Ground No.2 raised by the Assessee pertains to levy of interest under Section 234A, 234B, 234C and 234D of the Act the same is disposed off as consequential in nature. 11. In result, the present appeal preferred by the Assessee