AVAYA INTERNATIONAL SALES LIMITED,GURGAON vs. ACIT, CIRCLE- INT. TAXATION 1(1)(1), NEW DELHI

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

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

u/s 143(3) read with Section 144C of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the AO, ACIT, Circle-1(1)(1), International Taxation, New Delhi (hereinafter referred as the Ld. AO). 2. Brief facts of the case is that the assessee Avaya International Sales Limited (Avaya Ireland' or 'the Assessee') is a company incorporated

DCIT,CIRCLE-1(1)(1), INT. TAXN., NEW DELHI vs. AVAYA INTERNAIONAL SALES LIMITED, IRELAND

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

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

u/s 143(3) read with Section 144C of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the AO, ACIT, Circle-1(1)(1), International Taxation, New Delhi (hereinafter referred as the Ld. AO). 2. Brief facts of the case is that the assessee Avaya International Sales Limited (Avaya Ireland' or 'the Assessee') is a company incorporated

AMIT SINGLA,NEW DELHI vs. ACIT CIRCLE-47(1), NEW DELHI

Bench: Shri Kul Bharat & Shri M. Balaganesh

271 BA of the IT Act on ignoring the fact that the tax auditors in their audit report in Form 3 CD has mentioned Nil against the column of related party transactions in S.No.18 therein and therefore the appellant was not required to obtain the transfer pricing report in Form 3CEB from the tax auditors. The omission of obtaining

DONALDSON INDIA FILTERS SYSTEMS PVT. LTD vs. DCIT, CIRCLE 10(1)

penalty proceedings to be initiated separately under Section 271(1)(e) of 2015:DHC:489-DB ITA 86/2014 Page 3 Income Tax Act. 4. The CIT(A) in appeal by the assessee, however, found the re- assessment order to have been actuated by “change of opinion” of the Assessing Officer which is not permissible in law, also for the reason

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

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

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

penalty proceedings under section 271(1)(c) of the Act.” “On the facts and in the circumstances of the case the Hon’ble DRP-V, New Delhi has erred in law and on facts in directing to recomputed depreciation on software licence as per Item No.III (5) of Part A of Appendix 1 of the Income-tax Rules

SONY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

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

penalty proceedings under section 271(1)(c) of the Act.” “On the facts and in the circumstances of the case the Hon’ble DRP-V, New Delhi has erred in law and on facts in directing to recomputed depreciation on software licence as per Item No.III (5) of Part A of Appendix 1 of the Income-tax Rules