IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB”NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.241/DDN/2025 िनधा(cid:9)रणवष(cid:9)/Assessment Year:2021-22 DY. COMMISSIONER OF INCOME बनाम HALLIBURTON OFF SHORE SERVICES TAX, Vs. INC.,Unit No.603, 6^th Floor, Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra.

PAN No.AAACH5154M अपीलाथ(cid:20) Appellant (cid:22)(cid:23)यथ(cid:20)/Respondent Assessee by Shri Amit Arora, CA &

Shri Vishal Mishra, CA Revenue by Shri Mohan Lal Joshi, Sr. DR सुनवाईक(cid:8)तारीख/ Date of hearing: 09.02.2026 उ(cid:14)ोषणाक(cid:8)तारीख/Pronouncement on 11.02.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. This appeal arises from order dated 30.09.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”) by Ld. CIT(A), Noida-2. In this case, the Revenue has filed the appeal basically challenging the action of Ld. CIT(A) in giving relief to the assessee on account of alleged deduction of tax at source u/s 194C of the Act instead of section 194J of the Act.