आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली

श्री धिकास अिस्थी, न्याधयक सिस्य एिं

श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.

1441/धिल्ली/2017(

नि.व . 2012-13)

ITA No. 1441/Del/2017(A.Y 2012-13)

Denso India P. Ltd., (Earlier Known as Denso India Ltd.)

B-1/D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F ...... Appellant अपीलार्थी/

Vs.

बिाम Joint Commissioner of Income Tax, Special Range-3, New Delhi ..... Respondent प्रनिवादी/

आअसं.

854/धिल्ली/2021(

नि.व . 2016-17)

ITA No. 854/Del/2021(A.Y 2016-17)

Research Now India P. Ltd., Suite No.203, Second Floor, Building No. 234A, Chandi Plaza, New Delhi 110065 PAN: AAECR-9894-G ...... Appellant अपीलार्थी/

Vs.

बिाम Assistant Commissioner of Income Tax, Circle 19(1), New Delhi OR The Assessing Officer, National e-Assessment Centre, Delhi ..... Respondent प्रनिवादी/

आअसं.

3384/धिल्ली/2024(

नि.व . 2020-21)

ITA No. 3384/Del/2024(A.Y 2020-21)

Sopra Banking Software Solutions India P. Ltd., Unit No. 505, 506 & 507, Pride Silicon Plaza, S.No. 106A, Hissa No. 2A