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Delhi High Court - Orders

Commissioner Of Income Tax ... vs Genpact Consulting (Singapore) Pte. ... on 11 December, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Dharmesh Sharma

                             $~3
                             *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         ITA 571/2023
                                       COMMISSIONER OF INCOME TAX (INTERNATIONAL
                                       TAXATION)-2                       .....Appellant

                                                                            Through:                 Mr. Sanjay Kumar, SSC along
                                                                                                     with Ms. Monica Benjamin and
                                                                                                     Ms. Easha Kadian, JSCs.

                                                                            versus

                                       GENPACT CONSULTING (SINGAPORE) PTE. LTD.
                                       (EARLIER KNOWN AS HEADSTRONG CONSULTING
                                       PTE. LTD.)                        .....Respondent

                                                                            Through:                 Mr. Sachit Jolly, Sr. Adv. with
                                                                                                     Ms. Disha Jham, Ms. Soumya
                                                                                                     Singh and Mr. Devansh Jain,
                                                                                                     Advs.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE DHARMESH SHARMA
                                                    ORDER

% 11.12.2024 CM APPL. 52423/2023 (40 Days Delay) Bearing in mind the disclosures made in the application, the delay of 40 days in filing the appeal is condoned.

The application stands disposed of.

ITA 571/2023

In light of the judgment rendered today in Commissioner of Income Tax (International Taxation)-2 vs. Genpact Consulting Singapore Pte Ltd. [ITA 103/2023], the challenge which stands mounted to the order of the Income Tax Appellate Tribunal would be This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/12/2024 at 01:46:08 liable to meet an identical fate.

The appeal fails and stands dismissed.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

DECEMBER 11, 2024/RW This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/12/2024 at 01:46:08