CAIRN ENERGY HYDROCARBONS LTD.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

33A or the first proviso to clause (ix) of sub-section (1) of section 36 or any loss carried forward under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A or the deductions under Chapter

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

33A or the first proviso to clause (ix) of sub-section (1) of section 36 or any loss carried forward under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A or the deductions under Chapter

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

33A or the first proviso to clause (ix) of sub-section (1) of section 36 or any loss carried forward under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A or the deductions under Chapter

DDIT, NEW DELHI vs. M/S. CAIRN ENERGY HYDROCARBONS LTD., GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

33A or the first proviso to clause (ix) of sub-section (1) of section 36 or any loss carried forward under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A or the deductions under Chapter

HAIER APPLIANCES INDIA PRIVATE LIMITED,DELHI vs. DCIT, IT & TP DELHI 2(1)(1), NEW DELHI

In the result the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Ms Astha Chandra

Disallowance of Shares issued above book value Rs.1,50,66,205/- Total Assessed Income Rs.1,16,02,27,319/- Rounded off (u/s. 288A) Rs.1,16,02, 27, 320/- Penalty proceedings u/s. 270A read with section 274 of the IT Act is initiated separately for under reporting of income of Rs.1,50,66,205/-. 4. Order Giving Effect

COMMISSIONER OF INCOME TAX-(EXEMPTIONS) vs. ASIAN CENTRE FOR ORGANISATION RESEARCH & DEVELOPMENT

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

disallowed. One of the grounds that persuaded the Revenue to re-open assessment was the payment of some amounts to one Ms. Kiran Wadhera, who was, it was contended, a ‘specified person’ under Section 33A

TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV,NEDERLAND vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

33A-2132, LS Hoofddorp, Intl. Taxation P.O. Box 3064-2130, KB Hoofddorp, New Delhi Nederland (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution System BV Assessee by : Sh. Ajit Jain, CA & Sh. Siddesh Chaugule, Adv. Revenue by : Sh. Bhuvnesh Kulshrestha, CIT DR Date of Hearing

GALILEO NEDERLAND BV,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

33A-2132, LS Hoofddorp, Intl. Taxation P.O. Box 3064-2130, KB Hoofddorp, New Delhi Nederland (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution System BV Assessee by : Sh. Ajit Jain, CA & Sh. Siddesh Chaugule, Adv. Revenue by : Sh. Bhuvnesh Kulshrestha, CIT DR Date of Hearing

GALILEO NEDERLAND BV,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

33A-2132, LS Hoofddorp, Intl. Taxation P.O. Box 3064-2130, KB Hoofddorp, New Delhi Nederland (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution System BV Assessee by : Sh. Ajit Jain, CA & Sh. Siddesh Chaugule, Adv. Revenue by : Sh. Bhuvnesh Kulshrestha, CIT DR Date of Hearing

TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV,NETHERLANDS vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

33A-2132, LS Hoofddorp, Intl. Taxation P.O. Box 3064-2130, KB Hoofddorp, New Delhi Nederland (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution System BV Assessee by : Sh. Ajit Jain, CA & Sh. Siddesh Chaugule, Adv. Revenue by : Sh. Bhuvnesh Kulshrestha, CIT DR Date of Hearing

GALILEO NEDERLAND BV,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

33A-2132, LS Hoofddorp, Intl. Taxation P.O. Box 3064-2130, KB Hoofddorp, New Delhi Nederland (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution System BV Assessee by : Sh. Ajit Jain, CA & Sh. Siddesh Chaugule, Adv. Revenue by : Sh. Bhuvnesh Kulshrestha, CIT DR Date of Hearing

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV., GURGAON

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

33A-2132, LS Hoofddorp, Intl. Taxation P.O. Box 3064-2130, KB Hoofddorp, New Delhi Nederland (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution System BV Assessee by : Sh. Ajit Jain, CA & Sh. Siddesh Chaugule, Adv. Revenue by : Sh. Bhuvnesh Kulshrestha, CIT DR Date of Hearing

ACIT, NEW DELHI vs. M/S. BPTP LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 2663/Del/2014 : Asstt. Year : 2006-07 Ita No. 2664/Del/2014 : Asstt. Year : 2007-08 Ita No. 2665/Del/2014 : Asstt. Year : 2008-09 Acit, Vs M/S Bptp Ltd., Central Circle-23, M-11, Middle Circle, Connaught Place, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaccb2442A Assessee By : Sh. Ajay Bhagwani, Ca Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 15.02.2023 Date Of Pronouncement: 28.04.2023

disallowances to be made out of expenses that may remain allegedly unverifiable or of any investment which remain allegedly unsubstantiated, if any. …….We further understand that this statement is being recorded under section 132(4) on oath and that prosecution proceedings can be initiated for furnishing false information. This statement has been made in good faith to avoid any protracted

ACIT, NEW DELHI vs. M/S. BPTP LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 2663/Del/2014 : Asstt. Year : 2006-07 Ita No. 2664/Del/2014 : Asstt. Year : 2007-08 Ita No. 2665/Del/2014 : Asstt. Year : 2008-09 Acit, Vs M/S Bptp Ltd., Central Circle-23, M-11, Middle Circle, Connaught Place, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaccb2442A Assessee By : Sh. Ajay Bhagwani, Ca Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 15.02.2023 Date Of Pronouncement: 28.04.2023

disallowances to be made out of expenses that may remain allegedly unverifiable or of any investment which remain allegedly unsubstantiated, if any. …….We further understand that this statement is being recorded under section 132(4) on oath and that prosecution proceedings can be initiated for furnishing false information. This statement has been made in good faith to avoid any protracted