COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs CLIFFORD CHANCE PTE LTD.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 09.10.2025 Judgment delivered on: 04.12.2025 Judgment uploaded on: As per Digital Signature~ ITA 353/2025 ITA 354/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant versus CLIFFORD CHANCE PTE LTD .....Respondent Advocates who appeared in this case For the Appellant : Mr. Puneet Rai, SSC, Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. For the Respondent : Mr. Ajay Vohra, Senior Advocate with Mr. Adityya Vohra, Mr. Kunal Pandey and Mr. Tanmay, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. The captioned appeals under Section 260A of the Income-Tax Act, 1961 (hereinafter referred to as „the Act‟) have been filed by the Revenue challenging the common order dated 14.03.2024 of the Income-Tax Appellate Tribunal (hereinafter referred to as „the Tribunal‟) in Income Tax 2. I.T.A 354/2025 before us is for the Assessment Year (AY) 2020-21 and I.T.A. 353/2025 is for AY 2021-22. FACTUAL BACKGROUND 3. At the outset we may provide a brief factual background of the controversy. The respondent/assessee is non-resident compa