SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC,NEW DELHI vs. ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

92A, 92B, 92C, 92D & 92E. A reasonable guidance however, may be drawn from this definition for other sections in the Act in respect of a fixed place PE. The above definition suggests that a fixed place of business is required for a permanent establishment to exist. The AO in his order does not indicate as to how a fixed place

ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI vs. SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC, USA

In the result, the appeal of the revenue is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

92A, 92B, 92C, 92D & 92E. A reasonable guidance however, may be drawn from this definition for other sections in the Act in respect of a fixed place PE. The above definition suggests that a fixed place of business is required for a permanent establishment to exist. The AO in his order does not indicate as to how a fixed place

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

gains of business or profession” in accordance with the provisions of this Act.” (emphasis supplied) 44. He submitted that the action of the assessing officer in invoking the provisions of section 44DA of the Act to tax royalty income under the head ‘PGBP’ is erroneous, contrary to the facts emanating in the present case and statutory provisions and therefore, deserves

PCL FOODS PVT. LTD.,GURGAON vs. ADDI CIT, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

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

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Pcl Foods Private Limited, Additional / Joint/ Unit No.-219, Plot No. 2, Deputy/Assistant Vardhman Crown Mall, Lsc, Vs Commissioner Of Income Sector 19, Dwarka, New Tax/ Income Tax Officer, Delhi-110075. National E-Assessment Centre, Delhi. Pan- Aahcp3493L Assessee Revenue

Section 92CA(1) of the Act, by the ITO, ward 19(2), New Delhi to determine the Arm’s length price in respect of international transactions undertaken by the assessee company with its Associates Enterprises. The TPO noted that the assessee had entered into international transactions with the following group entities Sr. Name of the Group Nature of Brief description

LATE SHRI SOM PRAKASH SETHI ( THROUGH LEGAL HEIR MR. AMAN SETHI),NEW DELHI vs. ACIT CRICLE-28(1), NEW DELHI

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

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2016-17] Late Shri Som Prakash Sethi Vs Acit, (Through Legal Heir Mr. Aman Circle-28(1), Sethi), S-541, Greater Kailash New Delhi. Part-Ii, South Delhi, New Delhi-110048. Pan-Abyps3902L Appellant Respondent Appellant By Shri Akash Ojha, Adv. & Shri Mayank Patawri, Adv. Respondent By Shri Manish Gupta, Sr.Dr Date Of Hearing 26.05.2025 Date Of Pronouncement 22.08.2025 Order

2 filed by the assessee. It is submitted by Ld.AR that the payment was made through banking channel which has not been doubted by the Revenue therefore, deduction of the cost incurred by the assessee of INR 1,10,25,000/- cannot be held as unexplained money received by the assessee at the time of sale and thus, addition

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

92A of the Act. We repeat that this assessee and its overseas associate enterprise admittedly fall in this category. There is further no quarrel about its Deltamethrin sale to be in the nature of international transactions u/s. 92B of theAct. We notice that section 92C(1) of the Act postulates arms length price computation by applying six methods namely; comparable

JUBILANT FOODWORKS LTD,NOIDA vs. ACIT,CIRCLE,5(1)(1)., GAUTAM BUDDHA NAGER

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

gains arising\nfrom the business.\n8. 1. That on facts of the case and in law, the Ld. AO/ Ld. DRP erred\nin disallowing the claim of the Appellant by alleging it to be a capital\nreceipt.\n8. 2. That on the facts and circumstances of the case and in law, the\nLd. AO/ Ld. DRP erred in construing issue