# COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs GENPACT SERVICES LLC

Court: Delhi High Court
Date: 2025-05-07
Citation: ITA-133/2025 2025:DHC:3420-DB
Petitioner: COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI
Respondent: GENPACT SERVICES LLC

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB07052025ITA1332025_155212.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 07.05.2025 ITA 133/2025 & CM APPL. 27602/2025(Exemption) COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, SCs and Mr Nikhil Jain, Advocate. versus GENPACT SERVICES LLC .....Respondent Through: CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) CM APPL. 27603/2025(for condonation of delay of 196 days in re-filing the appeal) 1. For the reasons stated in the application, the delay in re-filing the above captioned appeal is condoned. 2. The application stands disposed of. ITA 133/2025 3. The Revenue has filed the present appeal, impugning an order dated 06.06.2024 passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No. 899/Del/2018 in respect of Assessment Year [AY] 2010-11, whereby the Revenue’s appeal against an order dated 01.11.2017 passed by 4. The Assessee had appealed before the CIT(A) against the penalty order dated 27.03.2017 passed by the Assessing Officer [AO], imposing a penalty under Section 271(1)(c) of the Income Tax Act, 1961 [the Act] holding that the Re

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