M/S. NORTEL NETWORKS INDIA INTERNATIONAL INC.,GURGAON vs. DDIT, NEW DELHI

Bench: Sh. N.K.Saini & Sh.K.N.Charry

condonation of delay in preferring the cross objections on the ground that the AO has not made out a case regarding the eligibility of the assessee to the benefits of the Indo US DTAC inasmuch as the Revenue has been pleading that the assessee constitutes Permanent Establishment

M/S NORTAL NETWORKS INDIA INTERNATIONAL INC.,GURGAON vs. ADIT, NEW DELHI

Bench: Sh. N.K.Saini & Sh.K.N.Charry

condonation of delay in preferring the cross objections on the ground that the AO has not made out a case regarding the eligibility of the assessee to the benefits of the Indo US DTAC inasmuch as the Revenue has been pleading that the assessee constitutes Permanent Establishment

M/S NORTAL NETWORKS INDIA INTERNATIONAL INC.,GURGAON vs. ADIT, NEW DELHI

Bench: Sh. N.K.Saini & Sh.K.N.Charry

condonation of delay in preferring the cross objections on the ground that the AO has not made out a case regarding the eligibility of the assessee to the benefits of the Indo US DTAC inasmuch as the Revenue has been pleading that the assessee constitutes Permanent Establishment

COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAX-1), NEW DELHI vs. M/S EXL SERVICE.COM INC (PRESENTLY KNOWN AS EXL SERVICE COM LLC)

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

delay of 519, 517 & 520 days in re-filing the appeals are condoned. 4. The applications are disposed of. ITA 748/2025 ITA 749/2025 ITA 752/2025 5. These three appeals lay a challenge to a common order passed by the Income Tax Appellate Tribunal (Tribunal) dated 20.12.2023 in ITA nos. 4183/DEL/2013 (A.R. 2003-04), 5627/DEL/2014 (A.R. 2004-05) and 3408/DEL/2014

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX-1), NEW DELHI vs. EXL SERVICE.COM INC (PRESENTLY KNOWN AS EXL SERVICE COM LLC)

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

delay of 519, 517 & 520 days in re-filing the appeals are condoned. 4. The applications are disposed of. ITA 748/2025 ITA 749/2025 ITA 752/2025 5. These three appeals lay a challenge to a common order passed by the Income Tax Appellate Tribunal (Tribunal) dated 20.12.2023 in ITA nos. 4183/DEL/2013 (A.R. 2003-04), 5627/DEL/2014 (A.R. 2004-05) and 3408/DEL/2014

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION-1), NEW DELHI vs. EXL SERVICE.COM INC (PRESENTLY KNOWN AS EXL SERVICE COM LLC)

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

delay of 519, 517 & 520 days in re-filing the appeals are condoned. 4. The applications are disposed of. ITA 748/2025 ITA 749/2025 ITA 752/2025 5. These three appeals lay a challenge to a common order passed by the Income Tax Appellate Tribunal (Tribunal) dated 20.12.2023 in ITA nos. 4183/DEL/2013 (A.R. 2003-04), 5627/DEL/2014 (A.R. 2004-05) and 3408/DEL/2014

YKK INDIA (P) LTD vs. ACIT CICLE-18 (1),

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed

establishes, the delay is bonafide due to the relevant papers being misplaced and that it is a fit case for condonation of delay. He justifies and supports the condonation petition. 3. As for the contents of the condonation petition, the relevant material facts are as follows. By way of a petition dated 15th January 2016, the Principal Commissioner of Income

DCIT, NEW DELHI vs. M/S YKK INDIA PVT. LTD.,, NEW DELHI

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed

establishes, the delay is bonafide due to the relevant papers being misplaced and that it is a fit case for condonation of delay. He justifies and supports the condonation petition. 3. As for the contents of the condonation petition, the relevant material facts are as follows. By way of a petition dated 15th January 2016, the Principal Commissioner of Income

ZTE CORPORATION,CHINA vs. JCIT (OSD) INTERNATIONAL TAXATION, GURGAON

Permanent Establishment in India. During the relevant year/s also, Assessing Officer relied on the survey proceedings and earlier year/s assessment orders for A.Y. 2004-05 to A.Y. 2015-16. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 4. Since all the appeals and cross objection pertain to the same Assessee involving common grievances, we will adjudicate the same together

DCIT, INT. TAX.,.CIRCLE GURGAON, GURGAON vs. ZTE CORPORATION , CHINA

Permanent Establishment in India. During the relevant year/s also, Assessing Officer relied on the survey proceedings and earlier year/s assessment orders for A.Y. 2004-05 to A.Y. 2015-16. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 4. Since all the appeals and cross objection pertain to the same Assessee involving common grievances, we will adjudicate the same together

ZTE CORPORATION,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

Permanent Establishment in India. During the relevant year/s also, Assessing Officer relied on the survey proceedings and earlier year/s assessment orders for A.Y. 2004-05 to A.Y. 2015-16. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 4. Since all the appeals and cross objection pertain to the same Assessee involving common grievances, we will adjudicate the same together

DIGITE INC., USA,PUNE vs. ADIT, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Permanent Establishment (PE) in India. 3. The learned AO has also erred in law and on facts in granting short TDS credit of Rs. 5,88,007/- (Rs.30,08,103 ROI- Rs.24,20,096 final AO order) which was deducted by the Indian customers of the assessee. 4. Alternatively and without prejudice to the ground no 1 to 3 above

M/S DIGITE INC. USA,USA vs. ADIT, INTL. TAXATION, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Permanent Establishment (PE) in India. 3. The learned AO has also erred in law and on facts in granting short TDS credit of Rs. 5,88,007/- (Rs.30,08,103 ROI- Rs.24,20,096 final AO order) which was deducted by the Indian customers of the assessee. 4. Alternatively and without prejudice to the ground no 1 to 3 above

DIGITE INC. USA,PUNE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Permanent Establishment (PE) in India. 3. The learned AO has also erred in law and on facts in granting short TDS credit of Rs. 5,88,007/- (Rs.30,08,103 ROI- Rs.24,20,096 final AO order) which was deducted by the Indian customers of the assessee. 4. Alternatively and without prejudice to the ground no 1 to 3 above

DIGITE INC.,CALIFORINA vs. ADIT, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Permanent Establishment (PE) in India. 3. The learned AO has also erred in law and on facts in granting short TDS credit of Rs. 5,88,007/- (Rs.30,08,103 ROI- Rs.24,20,096 final AO order) which was deducted by the Indian customers of the assessee. 4. Alternatively and without prejudice to the ground no 1 to 3 above

NT BACK OFFICE SERVICES PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 18(2), NEW DELHI

In the result, ITA No. 3890/Del/2017 stands dismissed and ITA No

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2010-11 M/S Nt Back Office Services Pvt. Ltd. Vs. Pr.Cit-06 (Formerly Known As Globerian India Room No. 418 Pvt. Ltd.) C.R. Building 7/6, Sarvapriya Vihar (Lgf) I.P.Estate New Delhi 110 016 New Delhi Pan: Aaccg2046N & Ay: 2010-11 M/S Nt Back Office Services Pvt. Ltd. Vs. Acit, Circle – 18(2) (Formerly Known As Globerian India Room No. 212 Pvt. Ltd.) C.R. Building 7/6, Sarvapriya Vihar (Lgf) New Delhi New Delhi 110 016 Pan: Aaccg2046N (Appellant) (Respondent)

condoning the delay, we do not find it necessary to adjudicate upon grounds raised by assessee in present appeal. In the result, we dismiss appeal in ITA 3890/Del/2017 in limine. 6. ITA No.7016/Del/2017 Present appeal filed by assessee against final assessment order dated 24.10.2017 passed by Ld.ACIT, Circle – 18(2), New Delhi. It has been submitted that Ld.Pr.CIT set aside

NT BACK OFFICE SERVICES PVT. LTD.,NEW DELHI vs. PR.CIT- 6, NEW DELHI

In the result, ITA No. 3890/Del/2017 stands dismissed and ITA No

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2010-11 M/S Nt Back Office Services Pvt. Ltd. Vs. Pr.Cit-06 (Formerly Known As Globerian India Room No. 418 Pvt. Ltd.) C.R. Building 7/6, Sarvapriya Vihar (Lgf) I.P.Estate New Delhi 110 016 New Delhi Pan: Aaccg2046N & Ay: 2010-11 M/S Nt Back Office Services Pvt. Ltd. Vs. Acit, Circle – 18(2) (Formerly Known As Globerian India Room No. 212 Pvt. Ltd.) C.R. Building 7/6, Sarvapriya Vihar (Lgf) New Delhi New Delhi 110 016 Pan: Aaccg2046N (Appellant) (Respondent)

condoning the delay, we do not find it necessary to adjudicate upon grounds raised by assessee in present appeal. In the result, we dismiss appeal in ITA 3890/Del/2017 in limine. 6. ITA No.7016/Del/2017 Present appeal filed by assessee against final assessment order dated 24.10.2017 passed by Ld.ACIT, Circle – 18(2), New Delhi. It has been submitted that Ld.Pr.CIT set aside

ESM GROUP INC,DELHI vs. DCIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, DELHI

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

Bench: Shri Vikas Awasthy & Shri Naveen Chandra[A.Y 2008-09] M/S Esm Group Inc. Vs. The Dy.C.I.T Suite 118 N, 300, Corporate Park Circle -1(2)(2) Way Amherst, New York International Taxation New Delhi Pan: Aacce 4072 H (Applicant) (Respondent) Assessee By :Shri Sudhir Kumar Dash, Ca Department By :Ms. C. Chandra Kanta, Cit-Dr Date Of Hearing : 29.11.2024 Date Of Pronouncement : 25.02.2025

Permanent Establishment ("PE") in the form and DAPE inM/s. Rajalakshmi International Corporation (Proprietor Anand Mathur) 3. That on the facts and circumstances of the case & in law, the Ld AO/CIT(A) grossly erred in treating the services in relation to preparation of design as FTS without appreciating that the same is inextricably linked with the supply of equipment and cannot