IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.7727/Del/2017, A.Y. 2013-14 ITA No.7924/Del/2018, A.Y. 2014-15 ITA No.1086/Del/2022, A.Y. 2017-18 ITA No.667/Del/2023, A.Y. 2018-19 ITA No.668/Del/2023, A.Y. 2019-20 ITA No.3512/Del/2023, A.Y. 2021-22 ITA No.1892/Del/2025, A.Y. 2022-23 Concentrix CVG Customer Deputy Commissioner Management Group Inc., (Earlier of Income Tax, known as ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/o PWC Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1st Floor, New Delhi

11-A, Vishnu Digambar Marg, New Delhi PAN: AACCC8989M (Appellant) (Respondent)

ITA No.130/Del/2018, A.Y. 2013-14 ITA No.1281/Del/2022, A.Y. 2017-18 ITA No.723/Del/2023, A.Y. 2018-19 ITA No.724/Del/2023, A.Y. 2019-20 Deputy Commissioner of Concentrix CVG Customer Income Tax, Management Group Inc., Circle - 1(2)(1), Vs. (Earlier known as ‘Convergys International Taxation, Customer Management Group E-2 Tower, Civic Centre Inc.’) C/o. PWC Pvt. Ltd., Minto Road Sucheta Bhawan, New Delhi Gate No. 2, 1st Floor,11