THE PR. COMMISSIONER OF INCOME TAX -7 vs STERIA INDIA PVT. LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 12.12.2025 ITA 739/2025, CM APPL. 77781/2025 THE PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Mr. P. Gupta, JSC. versus STERIA INDIA PVT. LTD. .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Neeraj Jain and Mr. Aniket D. Agrawal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) 1. This appeal lays a challenge to order dated 17.11.2020 passed by the learned Income Tax Appellate Tribunal, Bench „1-2‟, New Delhi (“ITAT”) deciding two ITA Nos. being 512 & 511/Del/2016 relating to Assessment Year (“AY”) 2010-11 and 2011-12 respectively. 2. We have been informed by Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant that this appeal is primarily relatable to ITA No. 512/Del/2016 concerning AY 2010-11 whereby the ITAT has upheld the order passed by the Dispute Resolution Panel. 3. We may state that the appellant/Revenue has proposed the following substantial questions of law for consideration:- “2.1 Whether the Ld. ITAT erred in not appreciating that the Arm's Length Price of an 2.2