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313 results for “house property”+ Section 144C(1)clear

Sorted by relevance

Mumbai352Delhi313Bangalore98Kolkata56Ahmedabad53Hyderabad30Chennai27Indore16Pune15Jaipur11Surat6Chandigarh5Cochin3Karnataka2SC2Kerala1Rajkot1Visakhapatnam1Jodhpur1Lucknow1

Key Topics

Section 143(3)73Addition to Income41Section 144C28Double Taxation/DTAA25Transfer Pricing23Section 144C(13)22Section 10A20Section 14817Comparables/TP

RELIGARE CAPITAL MARKETS LTD.,NOIDA vs. ACIT, NEW DELHI

ITA 1763/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

144C(13) of the Act. Further, if section 153(1) of the Act were to apply only to cases of non-eligible assessees, then, in that situation, the said section would have read as under: ―No order of assessment ……….. other than an assessment completed in pursuance of directions of the DRP … …. (words inserted) shall be made under section

Showing 1–20 of 313 · Page 1 of 16

...
16
Deduction16
Section 92C15
Section 143(1)15

M/S RELIGARE CAPITAL MARKETS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

ITA 1881/DEL/2014[2009-10]Status: PendingITAT Delhi10 Oct 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

144C(13) of the Act. Further, if section 153(1) of the Act were to apply only to cases of non-eligible assessees, then, in that situation, the said section would have read as under: ―No order of assessment ……….. other than an assessment completed in pursuance of directions of the DRP … …. (words inserted) shall be made under section

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

Housing Ltd. Vs. National E Assessment Center Delhi ; 441 ITR 285(del)  Devanshu Infin Ltd. Vs. National E Assessment Center Delhi ;284 Taxman 36  Ramprastha Buildwell (P.) Ltd. Vs. National E Assessment Center, Delhi; 283 Taxman 235 13  KRS Home Developers (P.) Ltd. Vs. National Faceless Assessment Centre ;283 Taxman 413  Umkal Healthcare (P.) Ltd. Vs. National Faceless Assessment Centre

CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

ITA/134/2013HC Delhi19 Mar 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Parag P. Tripathi, Senior Advocate with Mr Anoop
Section 11Section 13Section 13(1)Section 131(1)Section 30Section 32Section 37(1)

House Dr. Annie Besant Road, Worli, Mumbai, Sir, LPA 134/2013 Page 12 of 60 Please refer to your passport application dated 22.07.2008, on the basis of which you were issued passport bearing No. Z-1784222 dated 30.07.2008 by this office. It is informed by the Directorate of Enforcement, Mumbai that a complaint dated 16.9.2010 under section 13 of FEMA

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1863/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Feb 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usmicrosoft Corporation (India) Vs. Dcit, Pvt. Ltd, Circle-16(1), 807, New Delhi House, New Delhi Barakhamba Road, New Delhi (Appellant) (Respondent) Pan: Aaacm5586C Assessee By : Shri Nageswar Rao & Parth, Adv Revenue By: Shri Rajesh Kumar, Cit(Dr) Date Of Hearing 22/02/2024 Date Of Pronouncement 28/02/2024

For Appellant: Shri Nageswar Rao & Parth, AdvFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153BSection 92C

House of Parliament.” 9. In our considered opinion pursuant to the faceless regime introduced by the Govt. of India, National e Assessment Centre becomes Income Tax Authority vested with the powers of issuing notice, transferring the case, framing the assessment etc. Once, any document which is (ld DRP directions dated 25.03.2022 in the instant case) is uploaded in the ITBA

GY AVIATION LEASE 1902 CO. LIMITED,DELHI vs. ACIT, CIRLCE-1(3)(1) INT. TAXATION, DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1204/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

APTREE AVIATION TRADING 2 CO. LTD,IRELAND vs. DCIT, INTL TAX CIRCLE-1(1)(1), DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1203/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

SUBRIA TWO LTD,DELHI vs. ACIT, INTL TAX, CIRCLE-3(1)(2), DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1202/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

DAE 8 IRELAND LIMITED,IRELAND vs. ACIT INT. TAX CIRCLE 1(2)(2) NEW DELHI, NEW DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1292/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

GY AVIATION LEASE 1804 CO., LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(3)(1), INTERNATIONAL TAX, DELHI, DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1510/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

DAE LEASING (IRELAND) 4 LIMITED,IRELAND vs. ACIT, CIRCLE- 1(2)(2) INT. TAX , DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1195/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

AWAS 4 IRELAND LIMITED,IRELAND vs. DCIT INT. TAX CIRCLE 1(1)(1) NEW DELHI, NEW DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1296/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

GANDAK AVIATION LEASING LIMITED,IRELAND vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(3)(1) NEW DELHI, NEW DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1289/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

DOHAN AVIATION LEASING LIMITED,DUBLIN, IRELAND vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(2)(2), INTERNATIONAL TAX, DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1474/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

GAL MSN 4535 & 4954,IRELAND vs. ACIT INT. TAX., CIRCLE 1(3)(1) NEW DELHI, NEW DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1294/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

ALC BLARNEY AIRCRAFT LIMITED,FOREIGN vs. DEPUTY COMMISSIONER OF INCOME-TAX, (CIRCLE INTERNATIONAL TAXATION) - 1(1)(1), DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1540/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

GY AVIATION LEASE 1908 CO. LIMITED,DELHI vs. ACIT, CIRLCE-1(3)(1) INT. TAXATION, DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1210/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

GY AVIATION LEASE 1909 CO. LIMITED,NEW DELHI vs. ACIT INT. TAX. CIRCLE-1(3)(1), DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1211/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

BLACKBIRD CAPITAL II LIMITED,FOREIGN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX - 1(1)(2), DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1526/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland

GY AVIATION LEASE 1907 CO. LIMITED,NEW DELHI vs. ACIT, INT. TAX. 1(3)(1), DELHI

In the result, appeals of the assesses are allowed, pro tanto

ITA 1209/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

House, 1, Burlington Road, Dublin-4, Ireland-DO4C5Y6 ...... अपीलाथ"/Appellant PAN : AACCW-3658-D बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 26 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals SA No. 501/Del/2025 (Arising out of ITA No.1162/Del/2025, A.Y 2022-23) DAE Leasing (Ireland