M/S. ORACLE INDIA PRIVATE LIMITED NEW DELHI vs ADDL.CIT NEW DELHI

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2026 Supreme(Online)(ITAT) 1477

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
M/S. ORACLE INDIA PRIVATE LIMITED NEW DELHI – Appellant
Versus
ADDL.CIT NEW DELHI – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6907/DEL/2014 (A.Y. 2007-08)

ITA No.6907/DEL/2014 (A.Y. 2007-08)

ITA No.938/DEL/2016 (A.Y. 2007-08)

ITA No.7015/DEL/2014 (A.Y. 2007-08)

ORDER PER YOGESH KUMAR, U.S. JM:

The captioned Appeal in ITA No. 6907/Del/2014 filed by the Assessee and the Appeal filed by the Revenue in ITA No. 7015/Del/2014 are by challenging the order dated 30/10/2024 passed u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961 ('Act' for short). The Assessee has challenged the order of the A.O. passed u/s 154/143(3)r.w. Section 144C of the Act dated 20/11/2015 in ITA No.

938/Del/2016.

2. The Assessee raised Additional Grounds of Appeal No. 35 in the Appeal filed by the Assessee in ITA

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2026 Supreme(Online)(ITAT) 1477

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)M/S. ORACLE INDIA PRIVATE LIMITED NEW DELHI – AppellantVersusADDL.CIT NEW DELHI – Respondent

INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
M/S. ORACLE INDIA PRIVATE LIMITED NEW DELHI – Appellant
Versus
ADDL.CIT NEW DELHI – Respondent