Dismissed¶25

Pr. Commissioner of Income Tax, DELHI-7 v. Tupperware India Pvt. Ltd.

Delhi HC9 Sept 2025ITA/391/2025

Case brief

AI extract

What is this about?

ITA 391/2025; Delhi High Court; 09.09.2025; Pr. Commissioner of Income Tax Delhi-7 v. Tupperware India Pvt. Ltd.; Section 260A Income Tax Act 1961; ITAT order 25.07.2024; ITA No. 8135/Del/2018; AY 2014-2015; transfer pricing comparables; no perversity in comparables findings; ITA No. 7580/Del/2017; AY 2013-14; ITA No. 304/2023 dismissed 14.03.2024; appeal dismissed; delay condonation 109 days filing 112 days re-filing.

What did the court decide?

The Court recorded that counsel for the Revenue could not point out any perversity in the findings of the ITAT in respect of comparables. ¶23

Pr. Commissioner of Income Tax, DELHI-7 Vs Tupperware India Pvt. Ltd. — Income Tax | Delhi HC (2025)

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$~68

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 391/2025

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PR. COMMISSIONER OF INCOME TAX, DELHI-7

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.....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, Advs.

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versus

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TUPPERWARE INDIA PVT. LTD.

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.....Respondent Through: Ms. Tanya and Mr. Rohit Tiwari, Adv.

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CORAM:

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HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R % 09.09.2025

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CM APPL. 56697/2025

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Exemptions allowed, subject to all just exceptions.

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The application stands disposed of.

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CM APPL. 56698/2025 and CM APPL. 56699/2025

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For the reasons stated in the applications, the delay of 109 days in filing and 112 days in re-filing, is condoned.

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The applications are disposed of.

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ITA 391/2025

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This appeal by revenue under Section 260A of the Income Tax Act,

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2025 at 12:34:00

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1961(the Act) lays a challenge to an order dated 25.07.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 8135/Del/2018 filed by the respondent assessee in respect of AY 2014-2015 wherein ITAT has followed its own decision in ITA No. 7580/Del/2017 in respect of respondent assessee for the Assessment Year 2013-14 decided on 01.08.2022.

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6. Mr. Puneet Rai, Senior Standing Counsel fairly draws our attention to an order dated 14.03.2024 passed in ITA No. 304/2023 by which the appeal has been dismissed by this Court. Further, Mr. Rai could not point out any perversity in the findings of the ITAT in respect of comparables.

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In view of the fact that the appeal for the AY 2013-14 has been rejected, this appeal shall also follow the same fate.

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Accordingly, the appeal is dismissed.

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V. KAMESWAR RAO, J

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VINOD KUMAR, J

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SEPTEMBER 9, 2025 ss

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2025 at 12:34:00

Pr. Commissioner of Income Tax, DELHI-7 v. Tupperware India Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

Pr. Commissioner of Income Tax, DELHI-7 v. Tupperware India Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

Issues for consideration

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