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Water SAS, France Vs. D.C.I.T.

Case No: ITA No. 706/DEL/2023, ITA No 707/Del/2023, ITA No. 708/DEL/2023, ITA No. 706/DEL/2023
Court: Income Tax Appellate Tribunal, Delhi ‘D’ Bench, New Delhi
Date: 3/19/2025

Parties Involved

appellantWater SAS, France
respondentD.C.I.T.

Facts Summary

The assessee, Water SAS, France, filed four appeals against the orders of the DCIT, Circle International Tax 3(1)(1), Delhi, for different assessment years. The assessee has now filed applications for withdrawal of these appeals as they have opted to settle the issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on record a copy of Form No. 2 filed under this scheme. The counsel for the assessee requested liberty to revive the appeals if the application under the Vivad se Vishwas Scheme fails to mature for any reason.

Decision in favour of

Assessee

Legal Issues

  • 1. Withdrawal of appeals by the assessee under Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Assessee.

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Water SAS, France Vs. D.C.I.T. | ITA No. 706/DEL/2023, ITA No 707/Del/2023, ITA No. 708/DEL/2023, ITA No. 706… | Opakhya