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-A, Vishnu Digambar Marg, New Delhi Date of Hearing 01/09/2025 Date of Pronouncement 30/09/2025 ORDER PER AVDHESH KUMAR MISHRA, AM Common facts and similar grounds arise in all the above captioned appeals of the assessee and Revenue; therefore, these appeals were heard together and are being disposed off by this common order.

2. The cross appeals pertain to Assessment Years (‘AYs’) 2013-14, 2017- 18, 2018-19 and 2019-20 and assessee’s appeal pertain to AYs 2014-15, 2021-22 and 2022-23. These are second round of appeals before the Tribunal. Initially, these appeals were decided by the Tribunal. Aggrieved with various orders of the Tribunal, cross appeals were filed by the assessee and Revenue before the Hon’ble Delhi High Court, who vide its order dated 06.03.2015 revived all these appeals before the Tribunal by setting aside the Tribunal’s orders as under:

4. As is manifest from the above, the communication records that the competent authorities of both countries had desisted from making any determination on whether Convergence US had established an Indian PE as per Article 5 of the India-US Double Taxation Avoidance Agreements. However, and solely with the objective of settling that dispute which straddled multiple years, the parties appear to have agreed to an exercise of attribution. It is thus apparent that the issue of PE remained untouched.

5. However, and although the MAP determination had concluded in 2017 itself, this fact clearly does not appear to have been brought to the attention of the Tribunal and which has evidently proceeded on the basis that its determination for AYs 2006-07 and 2008-09 had survived. In view of the aforesaid and in our considered opinion, this alone would merit the orders impugned herein being set aside so as to enable the Tribunal to examine the matters afresh.

6. We accordingly allow these appeals and set aside the following orders of the Tribunal as tabulated herein below:

ITA Number Date of impugned order ITA 131 of 2021 27th November, 2020 ITA 246 of 2023 27th November, 2020 ITA 290 of 2023 11th January, 2023 ITA 390 of 2023 11th January, 2023 ITA 436 of 2023 6th March 2023 ITA 506 of 2023 6th March 2023 ITA 57 of 2024 23rd August 2023 ITA 58 of 2024 23rd August 2023 ITA 115 of 2024 23rd August 2023 ITA 115 of 2024 23rd August 2023 ITA 438 of 2024 14th March 2024 ITA 539 of 2024 14th March 2024

7. All appeals shall stand revived on the board of the concerned Tribunal to be considered and examined afresh. All rights and contentions of respective parties on merit are kept open.”

2.1 After revival of the above captioned appeals, we have been tasked to decider the following issues:

3. The ITA No. 7727/Del/2017 of AY 2013-14 is taken as lead case.

ITA No. 7727/Del/2017 and ITA No.130/Del/2018 of AY 2013-14:

4. The relevant fa