आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “डी”, िद(cid:671)ी

(cid:373)ी िवकास अव(cid:830)थी, (cid:586)ाियक सद(cid:735) एवं

(cid:373)ी अवधेश कु मार िम(cid:373)ा, लेखाकार सद(cid:735)के सम(cid:407)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.994/DEL/2025 (A.Y.2022-23)

Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN : AAICK-6199-B ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1027/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1027/DEL/2025 (A.Y.2022-23)

Hoohly Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN : AAFCH-6609-C ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1070/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1070/DEL/2025 (A.Y.2022-23)

Luni Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, PAN : AAECL-5180-H ...... अपीलाथ(cid:7278)/Appellant International Taxation, Circle 2(2)(1), Civic Centre, आअसं.1071/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1071/DEL/2025 (A.Y.2022-23)

Subria Five Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN: ABFCS-4860-H ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assitant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1072/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1072/DEL/2025 (A.Y.2022-23)

Subria Four Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN: ABFCS-4857-C ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assitant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1073/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1073/DEL/2025 (A.Y.2022-23)

Subria Three Ltd., C/o DMD Advocates, 30, Nizamuddin East, PAN: ABFCS-4856-D ...... अपीलाथ(cid:7278)/Appellant आअसं.1091/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1091/DEL/2025 (A.Y.2022-23)

Sabarmati Aviation Leasing Ltd., 32, Molesworth Street, Dublin 2, Ireland, DO2 Y512 PAN : ABDCS-5840-F ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1156/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1156/DEL/2025 (A.Y.2022-23)

Padma Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN: AALCP-7901-M ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assitant Commissioner of Income Tax, International Taxation, Circle 2(2)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1157/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1157/DEL/2025 (A.Y.2022-23)

Mahi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, PAN : AAOCM-3126-A ...... अपीलाथ(cid:7278)/Appellant International Taxation, Circle 2(2)(1), Civic Centre, आअसं.1158/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1158/DEL/2025 (A.Y.2022-23)

DAE 9 Ireland Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN: AAJCD-0296-K ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 1(2)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1159/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1159/DEL/2025 (A.Y.2022-23)

GY Aviation Lease 1901 Co. Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN : AAICG-8299-E ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 1(3)(1), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Responden