SABRE MARKETING NEDERLAND BV NEW DELHI vs ACIT CIRCLE- 3(1)(2) INTERNATIONAL TAXATION NEW DELHI

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2026 Supreme(Online)(ITAT) 218

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
SABRE MARKETING NEDERLAND BV NEW DELHI – Appellant
Versus
ACIT CIRCLE- 3(1)(2) INTERNATIONAL TAXATION NEW DELHI – Respondent

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 410/Del/2019 (Assessment Year: 2015-16)

ITA No. 7534/Del/2019 (Assessment Year: 2016-17)

ITA No. 381/Del/2019 (Assessment Year: 2017-18)

O R D E R PER M. BALAGANESH, A. M.:

1. The Assessee Sabre Marketing Nederland, B.V. (hereinafter referred to as ‘assessee) by filing the present appeal sought to set aside the impugned order dated 31.10.2018 for AY 2015-16, 19.07.2019 for AY 2016-17 and 05.02.2021 for AY 2017-18 passed by the Assessing Officer (AO) under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (for short ‘the Act’) inconsonance with the order passed by the D

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2026 Supreme(Online)(ITAT) 218

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)SABRE MARKETING NEDERLAND BV NEW DELHI – AppellantVersusACIT CIRCLE- 3(1)(2) INTERNATIONAL TAXATION NEW DELHI – Respondent

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
SABRE MARKETING NEDERLAND BV NEW DELHI – Appellant
Versus
ACIT CIRCLE- 3(1)(2) INTERNATIONAL TAXATION NEW DELHI – Respondent