आयकर अपील(cid:10)य अ(cid:11)धकरण, (cid:14)द(cid:16)ल(cid:10) (cid:17)यायपीठ “डी”, नई (cid:14)द(cid:16)ल(cid:10) म(cid:24)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु(cid:27)ी सषु मा चावला, उपा य! एव ं (cid:27)ी एन. के. %ब(cid:16)लैया, लेखा सद*य के सम!

BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING]

आयकर अपील सं. / ITA No.1000/Del/2017 ,नधा-रण वष - /Assessment Year 2013-14 Symantec Asia Pacific Pte. Ltd., 6 Temasek Boulevard, #12-01, Suntec Tower Four, Singapore 038986 PAN-AAOCS1828F ..........अपीलाथ//Appellant vs The DCIT (International Taxation), Circle-3(1)(2), Room No.419, Block E-2, Civic Centre, J.L.N.Marg, New Delhi-110002. …………. 01यथ/ / Respondent अपीलाथ/ क2 ओर से / Appellant by : Sh. Nageshwar Rao, Adv. &

Ms. Deepika Aggarwal, Adv.

01यथ/ क2 ओर स े / Respondent by : Sh. Satpal Gulati, CIT DR सनु वाई क2 तार(cid:10)ख/ घोषणा क2 तार(cid:10)ख /

Date of Hearing : 21.07.2020 Date of Pronouncement: 31.08.2020 आदेश/ORDER PER SUSHMA CHOWLA,VP The present appeal filed by assessee is against order of DCIT, Circle-

3(1)(2), International Transaction, New Delhi dated 08.11.2016 relating to assessment year 2013-14 against the order passed u