# PR. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs GOODRICH CORPORATION

Court: Delhi High Court
Date: 2025-05-23
Citation: ITA-173/2025 2025:DHC:4298-DB
Petitioner: PR. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI
Respondent: GOODRICH CORPORATION

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB23052025ITA1732025_133115.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23.05.2025 ITA 173/2025, CM APPL. 31921/2025 & CM APPL. 31922/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, JSCs and Mr Nikhil Jain, Advocate. versus GOODRICH CORPORATION .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 [Act] impugning an order dated 22.08.2024 [impugned order] passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.988/Del/2024 for Assessment Year [AY] 2018-19 captioned Goodrich Corporation v. ACIT. 2. The Assessee had preferred the aforementioned appeal before the learned ITAT assailing the order dated 05.01.2024 passed by the Assessing Officer [AO] under Section 147 read with Section 144C(13) of the Act. 3. The Assessee is a company, which is tax resident of the United States of America [USA]. The Assessee has also furnished a Tax Residency Certificate [TRC] from the concerned authorities of the said country. 4. The Reven

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