DCIT, CIRCLE-3(1)(1) INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATE

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

ACIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, GURGAON

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE-3(1)(1), INT.TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE-3(1)(1) , INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

DCIT, CIRCLE-3(1)(1) INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

u/s 271(1) (c) of the Act on account of ‘Concealment of Particulars of Income' which is being contested by the Appellant in this appeal. Accordingly, my findings with reference to the above has been laid down in the subsequent paragraphs. 5.2 The Appellant's case consists of the following issues on merits: 1. Existence of PE in India

KRISHNA ENTERPRISES,DELHI vs. ACIT CIRCLE 34(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner Of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. Pan- Aahfk4892P Assessee Revenue

202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. PAN- AAHFK4892P Assessee Revenue Assessee by Shri Suresh Kumar Gupta, CA Revenue by Shri B.S. Anand, Sr. DR Date of Hearing 25.06.2025 Date of Pronouncement 19.09.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the order dated

ASSOCIATED MACHINERY CORP. PVT. LTD.,GHAZIABAD vs. ITO, GHAZIABAD

In the result, the appeal of the Assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

u/s 271 (1)( c) of the income tax act, 1961. The CIT (Appeals) modified the order directing the levy of minimum penalty . The Tribunal was justified in sustaining the penalty levied on the ground that only a minimum amount was levied as penalty. K.Sreedharan& Co. v. Assistant Commissioner of Incometax , Circle 2(1) [2009](Ker) 5.4.1 Addition based on estimate

JET LITE (INDIA) LTD.,MUMBAI vs. DCIT, CENTRAL CIRCLE-6 (NOW CC-1), MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri M. Balaganesh & Shri Anubhav Sharmajet Lite (India) Ltd, Vs. Dcit, 13, Community Central Circle-6, Centre, Yusuf Sarai, (Now Cc-1), New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcs4480L

section 271(1)(c) l.e. concealment of particulars of Income as Jet Lite (India) Ltd well as furnishing of Inaccurate particulars. 5. The (impugned) order As discussed above, while passing the imposing A penalty was assessment order dt. 08.03.2002 {in passed in pursuing to pursuance of the direction of the CIT(A) notice dt. 10.03.2014 (at vide appellate order

NATIONAL HOUSING BANK,NEW DELHI vs. ADNL. CIT SPECIAL RANGE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above

u/s 271(1)(c) of the Income Tax Act, 1961 for the addition made\non account of disallowance of business expenditure/loss crystalized\nduring the relevant assessment year w.r.t. Securities transaction of 1991-\n92.\"\nITA No.1717/Del/2019\nITA No. 1158/Del/2023\nNational Housing Bank\n4.\nThe relevant facts giving rise to these appeals are that the assessee, a\nbanking and financial institution established

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

202 (Guj.) wherein it is held that a P2P relation exists when a distributor sells products acquired at a discount and in such a transaction the provisions of Section 194H are not attracted. That the decision of the Hon'ble Supreme Court is squarely applicable in the case of the Appellant following an identical model, viii. It is stated that

NATIONAL HOUSING BANK,NEW DELHI vs. ACIT, CIRCLE-17(2), NEW DELHI

In the result, both appeals of the assessee are allowed as above

u/s 271(1)(c) of the Income Tax Act, 1961 for the addition made\non account of disallowance of business expenditure/loss crystalized\nduring the relevant assessment year w.r.t. Securities transaction of 1991-\n92.\"\n\nITA No.1717/Del/2019\nITA No. 1158/Del/2023\nNational Housing Bank\n4. The relevant facts giving rise to these appeals are that the assessee, a\nbanking and financial institution

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

M/S. AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India