IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 976/DEL/2023 [A.Y. 2020-21]

Forcepoint International Vs. The ACIT Technology Limited Circle – 1(3)(1)

B-5, Sector – 6, Noida International Taxation New Delhi PAN: AABCW 0411 B (Applicant) (Respondent)

Assessee By : Shri Anil Bhalla, CA.

Department By : Shri Vijay B. Basanta CIT- DR Date of Hearing : 27.06.2025 Date of Pronouncement : 22.09.2025

ORDER

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld. CIT(A) - 42, dated 08.02.2023 for A.Y 2020-21.

2. The grounds raised by the assessee read as under:

“1. Learned CIT(A) has erred both on facts and in law by holding that assessee company is providing technical services and its income of Rs.93,14,40,396/- is taxable as FTS under Article 12 of India-

Ireland DTAA and under Section 9(1)(vii) of the Act.

1.1 Learned CIT(A) has erred both on facts and in law by contending that direct human involvement is not necessary for rendering technical services, thereby disregarding judgement Bharti Cellular Ltd [2011] 330 ITR 239.

1.2 Learned CI