MADHURITTU PURI,UNITED KINGDOM vs. DCIT, CIRCLE INTERNATIONAL TAXATION 2(2)(2) , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

house in which he had 1/3rd share. The Ld. AO noted that this property was inherited by the assessee from his parents who had purchased the property in 1967/69. Since the property was purchased prior to 1st April, 2001, the assessee got it valued from a registered valuer and used the value for determining tax payable on long term capital

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

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

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

270A of the Act, dated 15.04.2021, would have to be set aside. It is ordered accordingly. 4.1. Liberty, however, is granted to the revenue to take next steps in the matter, in accordance with the law. 5. The writ petition and the pending applications are disposed of in the aforesaid terms.” (emphasis supplied)  Reliance is also placed on the decision

SAS FASHIONS P. LTD.,NEW DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeal of assessee in ITA No

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

house property'. 7. After taking into account the submission filed by the assessee, the Assessing Officer disallowed the claim of depreciation and other expense against rental receipts of the assessee and assessed the total income of the assessee at Rs. 165,42,243/-. Penalty proceedings u/s. 270A of the Act was separately initiated for misreporting of income. Notice

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

In the result, appeal of the assessee is partly allowed

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

270A of the Act read with section ('r.w.s.) 274 of the Act. The above grounds of appeal are mutually exclusive and without prejudice to each other. The Appellant craves leave to add, amend, vary, omit or substitute, withdraw any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant

MICROSOFT INDIA (R&D) P.LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, appeal of the assessee is partly allowed

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

270A of the Act read with section ('r.w.s.) 274 of the Act. The above grounds of appeal are mutually exclusive and without prejudice to each other. The Appellant craves leave to add, amend, vary, omit or substitute, withdraw any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. The Appellant

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

GURPREET SINGH DHILLON,INDIA vs. DCIT, CIRCLE INT TAX 1(2)(2), DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Pareek & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Gurpreet Singh Dhillon, Dcit, Kothi No. 2, Dear Baba Circle Int. Tax 1(2)(2), Jaimal Singh, Beas, Vs Civic Centre, Minto Road, Amritsar, New Delhi-110002. Punjab-143204 Pan- Afqpd5302R Assessee Revenue

Section 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Circle 1(2)(2), International Taxation, New Delhi, (hereinafter referred to as the ‘Ld. AO’) pertaining to A.Y. 2022-23. 2. Brief facts of the case: During the year the assessee had earned rental Income from leased out property

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.

270A or section 271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,— (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; (ii) fails to report such transaction which he is required to do so; or (iii) maintains

SIMRAN BAGGA,DUBAI vs. ACIT,CIRCLE INT. TAXATION, 1(1)(2), NEW DELHI

In the result, the appeal of the assessee is allowed

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

section 54 of the Income-tax Act, 1961 ('the Act'). 1.3 That on the facts and in the circumstances of the case and in law, the Ld. AO has erred in law in proposing to initiate penalty proceeding u/s 270A(9)(a) of the Act for under reporting of income in consequence to misreporting of income for 'misrepresentation or suppression

GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

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

270A of the Act.” 3. Heard the arguments of both the parties and perused the material available on record. 3 GE Precision Healthcare LLC 4. GE Precision Healthcare LLC, is a company incorporated in the state of Delaware, USA. It carries on healthcare business for the General Electric group, and is a global medical device provider that designs, develops, manufactures

AGILENT TECHNOLOGIES (INTERNATIONAL) PRIVATE LTD,HARYANA vs. CIRCLE 1(1), DELHI

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

270A of the Act for misreporting of income. 3. The Agilent Technologies (International) Private Limited ("Agilent International" or "the aassessee" or "the Company") is a 100% subsidiary of Agilent Technologies International Europe, BV which in turn is a wholly owned subsidiary of Agilent Technologies Inc. The assessee is engaged in the provision of IT services & ITeS

WE ARE VOICES ENTERTAINMENT INC,GURGAON vs. DCIT INTERNATIONAL TAXATION 3(1)(1), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

8. That on the facts and circumstances of the case and in law, the Id. AO has erred in initiating penalty proceedings under section 270A of the Act mechanically and without recording any adequate satisfaction for such initiation.” 3. Briefly stated, the assessee is a non-resident company incorporated under the laws of USA and is a tax resident

GY AVIATION LEASE 1903 CO. LIMITED,DELHI vs. ACIT, CIRLCE-1(3)(1) INT. TAXATION , DELHI

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

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

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 5158 IRELAND LIMITED,IRELAND vs. DCIT INTERNATIONAL TAXATION CIRCLE 1(1)(1) NEW DELHI, NEW DELHI

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

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