2026 (3) TMI 1351

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....Ashvini Kr. & Mr. Rishabh Nangia, JSCs. For the Respondent Through: Ms. Tanya, Mr. Rohit Tiwari & Ms. Shivani, Advs. ORDER CM APPL. 16270/2026 (exemption) in ITA 186/2026 CM APPL. 16358/2026 (exemption) in ITA 197/2026 1. For the reasons stated, the applications seeking exemption is allowed. 2. The applications are disposed of. CM APPL. 16271/2026 (condonation of delay of 97 d....

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....8. The applications are disposed of. ITA 186/2026 ITA 197/2026 9. In the present appeals, the appellant-Department seeks to challenge the common order dated 17.04.2025, passed by the Income Tax Appellate Tribunal, Bench I, New Delhi (hereinafter referred to as 'the Tribunal') in ITA Nos. 462/Del/2022 and 2409/Del/2022 pertaining to Assessment Years 2017-18 and 2018-19, respectively. 10....

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....bunal erred in disregarding the fact that the taxpayer's routine functions resulted in brand building that exclusively benefitted the Associated Enterprise, thereby making substance prevail over form for transfer pricing purposes? D. Whether on the facts and in circumstances of the case, the Tribunal is justified in referring to ITAT Delhi Bench's decision in the case of Kusum Healthc....

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.... Commissioner of Income Tax-7, Delhi v. Tupperware India Pvt. Ltd., whereby the appeal filed by the Revenue on similar issue has been rejected. 12. So far as Issue 'E' is concerned, the same is also covered by an order of this Court dated 14.03.2024 passed in ITA 304/2023 titled Pr. Commissioner of Income Tax-7, Delhi v. Tupperware India Pvt. Ltd. 13. So far as Issue 'D' is concerned, the sa....