SERVICENOW NEDERLAND BV,NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION 3(1)(2), NEW DELHI

In the result, assessee’s appeals in ITA No

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar: (A.Y. 2020-21) & : (A.Y. 2021-22)

6. Without prejudice to the above grounds, on the facts and circumstances of the case and law, the Ld. AO erred in not granting credit for entire taxes as appearing in Form 26AS in impugned order as directed by the Ld. DRP and even though the entire receipts have been assesm to tax. 7. On the facts and circumstances

SERVICENOW NEDERLAND BV,NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 3(1)(2), DELHI

In the result, assessee’s appeals in ITA No

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar: (A.Y. 2020-21) & : (A.Y. 2021-22)

6. Without prejudice to the above grounds, on the facts and circumstances of the case and law, the Ld. AO erred in not granting credit for entire taxes as appearing in Form 26AS in impugned order as directed by the Ld. DRP and even though the entire receipts have been assesm to tax. 7. On the facts and circumstances

HAREON SOLAR SINGAPORE PRIVATE LIMITED,SINGAPORE vs. DCIT INT. TAXATION CIRCLE-2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA no

TDS was duly deducted on the sale transaction as\nwell on interest on CCD. It was submitted that ld. DRP erred in observing that\nthe assessee has not made any other investment. A prayer was made by ld.\nCounsel for the assessee to grant benefit to the assessee under DTAA between\nIndia and Singapore by holding that capital gains earned

BLACKLINE SYSTEMS, INC.,CALIFORNIA, UNITED STATES vs. ACIT, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

6) as reproduced below:-"Separately, we submit that online training on how to use the software is provided either by Blackline personnel to users or asked to view the relevant standard videos available in their website. Briefly it is operational training on list of available modules in the Blackline software and information on purpose of these module in regular business

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS credit’) of Rs. 1,03,99,424 appearing in Form 26AS. 6. That, on the facts and circumstances of the case and in law, the bl. AO has erred in proposing to charge interest under sections 234A, and 2341B of the Act. 7. That, on the facts and the circumstances of the case

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS credit’) of Rs. 1,03,99,424 appearing in Form 26AS. 6. That, on the facts and circumstances of the case and in law, the bl. AO has erred in proposing to charge interest under sections 234A, and 2341B of the Act. 7. That, on the facts and the circumstances of the case

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS credit’) of Rs. 1,03,99,424 appearing in Form 26AS. 6. That, on the facts and circumstances of the case and in law, the bl. AO has erred in proposing to charge interest under sections 234A, and 2341B of the Act. 7. That, on the facts and the circumstances of the case

ADVICS COMPANY LTD. ,KARNATAKA vs. ACIT CIRCLE INTERNATIONAL TAXATION-1(1)(1), DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI G.S. PANNU (Vice President), MS. ASTHA CHANDRA (Judicial Member)

TDS under section 192 of the Act, hence, cannot be treated as FTS under section 9(1)(vii) of the Act and Article 12 of the tax treaty. Accordingly, there was no obligation on the part of the assessee to withhold tax at source under section 195 of the Act. 16. Now coming to the applicability of the case

DARA SINGH,GURGAON vs. ITO,WARD-1(4), GURGAON

In the result, appeal is allowed for statistical purposes

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2019-20 With Assessment Year: 2019-20 Sh. Dara Singh, Vs. Income Tax Officer, H. No. 270, Village & Post Ward-1(4), –Khandsa, Gurgaon, Gurgaon Gurgaon Pan :Fhdps0289C (Appellant) (Respondent)

TDS). Assessee’s case was selected for complete scrutiny to examine claim of refund coupled with disclosure of substantially lower receipts in return, vis-à-vis, 26AS. It is alleged by the Assessing Officer that various statutory notices issued to the assessee under sections 142(1), 143(2) and 144 of the Act were not complied with. Alleging failure

DARA SINGH,GURGAON vs. ITO,WARD-1(4), GURGAON

In the result, appeal is allowed for statistical purposes

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2019-20 With Assessment Year: 2019-20 Sh. Dara Singh, Vs. Income Tax Officer, H. No. 270, Village & Post Ward-1(4), –Khandsa, Gurgaon, Gurgaon Gurgaon Pan :Fhdps0289C (Appellant) (Respondent)

TDS). Assessee’s case was selected for complete scrutiny to examine claim of refund coupled with disclosure of substantially lower receipts in return, vis-à-vis, 26AS. It is alleged by the Assessing Officer that various statutory notices issued to the assessee under sections 142(1), 143(2) and 144 of the Act were not complied with. Alleging failure

CRICKET AUSTRALIA,AUSTRALIA vs. ACIT (INTERNATIONAL TAXATION),CIRCLE-1(2)(1), DELHI

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

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2018-19] Cricket Australia, Vs Acit (International No.60, Jolimant Street, Jolimont Taxation), Victoria, Australia-3002. Circle-1(2)(1), Pan-Aaecc5341D Delhi. Appellant Respondent Appellant By Shri Percy Pardiwala, Sr.Adv. & Shri Nitesh Joshi, Adv. Respondent By Shri Vizay B.Vasanta, Cit Dr Date Of Hearing 06.06.2023 Date Of Pronouncement 24.08.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2018- 19 Is Directed Against The Assessment Order Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) Dated 27.03.2022. 2. The Assessee Has Raised Following Grounds Of Appeal:-

6. Based on the facts and in the circumstances of the case and in law, the Ld. AO erred in not granting credit of taxes withheld at source amounting to Rs.55,98,776. 7. Based on the facts and circumstances of the case and in law, the learned AO erred in computing interest liability under section 234B

NCR GLOBAL SOLUTIONS LIMITED,IRELAND vs. DCIT, CIRCLE 2(2)(2) INT. TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon’Ble & Dr. B. R. R. Kumar

6,75,854 under Section 2340 of the Act in respect of TDS on interest on income-tax refund which refund is neither issued nor received by the Company. 14. The Ld. AO has erred in levying interest of INR 5,65,62,675 under Section 2348 of the Act. 13 NCR Global Solutions

CLIFFORD CHANCE PTE. LTD.,SINGAPORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIVIC CENTRE

In the result, the appeals of the assessee for both the AYs 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

270A of the Act is initiated for "under reporting of income in consequence of misreporting of income" is illegal and bad in law.” AY 2021-22 “1. That the assessing officer erred on facts and in law in completing assessment under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 ('the Act') at an income

CLIFFORD CHANCE PTE LTD,SINGAPORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE INT. TAX.

In the result, the appeals of the assessee for both the AYs 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

270A of the Act is initiated for "under reporting of income in consequence of misreporting of income" is illegal and bad in law.” AY 2021-22 “1. That the assessing officer erred on facts and in law in completing assessment under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 ('the Act') at an income

AJAY SHARMA,DELHI vs. ITO WARD-44(6), DELHI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

section 270A. 6. That the CIT(A), Delhi was not justified to arbitrarily turn down the explanation furnished by the appellant that the entries at the impugned paper ,were mere estimates. 7. On the facts and in the circumstances of the case the impugned order passed by the Ld. A.O. is violated of natural justices without fair and objective application

AKA AUSFUHRKREDIT-GESELLSCHAFT MBH,OUTSIDE INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX INT TAX CIRCLE 1(1)(1), DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

TDS has been deducted on these remittances. 3.2 According to the AO, the above information was analyzed and it was noticed that Mis Filakex India Ltd. had made foreign remittances towards Management Fee (Processing Fee) on ECB Loan Guaranteed by Harmes Deckung Germany to the assessee and had claimed relief as per Article 11 of the Double Taxation Avoidance Agreement

SUMITOMO CORPORATION INDIA PVT LTD,DELHI vs. DCIT,CIRCLE-22(2), DELHI

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

TDS'), Tax Collected at Source ('TCS') and Double Taxation Avoidance Agreement ('DTAA') credit (iv) Erroneous application of surcharge at 12% vis-à-vis surcharge rate of 10% (as provided under section 115BAA of the Act); and (v) Non-computation of interest charged under sections 234A, 234B and 234C of the Act. The Appellant has also filed a rectification application dated

JONES LANG LASALLE PROPERTY CONSULTANTS (INDIA) PRIVATE LIMITED,DELHI, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1), DELHI, INDIA

In the result, the appeal of the assessee is allowed and the Stay

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2020-21 & Stay Application No.61/Del/2025 ( In Ita No. 3964/Del/2024 ) Assessment Year: 2020-21

TDS of ₹ 1,96,45,34,436/- claimed by the Appellant in ITR Form. Consequential grounds: 16. Ld. AO has erred, in law and in facts in initiating penalty proceedings under section 274 read with section 270A of the Act. SA No. 61/Del/2025 17. The Ld. AO has erred, in law and in facts, by: 17.1 levying an interest

NEW SKIES SATELLITES B. V ,HARYANA vs. DCIT CIRCLE 2(2)(2) INT. TAXATION , DELHI

In the result, appeal is allowed as indicated above

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

270A of the Act. 4 ITA No.436/Del./2022 The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. 5. As could