IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 1217/2011, ITA 1218/2011, ITA 1219/2011 and  
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 ITA 1221/2011 
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 DIT 1 INTERNATIONAL TAXATION ..... Appellant 
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 Through Mr. N P Sahni, Adv. 
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 versus 
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 EFUNDS IT SOLUTION INC       ..... Respondent 
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 Through None 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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      21.11.2011 
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 CM No.20524/2011 in ITA 1217/2011 
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 CM No.20525/2011 in ITA 1219/2011 
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 CM No.20526/2011 in ITA 1221/2011 
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 Exemption allowed subject to all just exceptions. 
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 Application is disposed of. 
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 ITA 1217/2011 
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 ITA 1218/2011 
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 ITA 1219/2011 and 
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 ITA 1221/2011 
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 Heard. 
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 Admit. 
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 The following substantial questions of law are framed : 
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 ?(1) Whether the Income Tax Appellate Tribunal has correctly rejected the 
 computation of profit attributed to the Permanent Establishment on the 
 lines of the MAP proceedings? 
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 (2) Whether the formula prescribed by Income Tax  Appellate Tribunal for 
 computation of profit attributable to a Permanent Establishment is 
 correct and as per law? 
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 (3) Whether the order of the Income Tax Appellate Tribunal is perverse?? 
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 Filing of printed paper book is dispensed with.  Parties are 
 however, given liberty to file documents/material which, were filed 
 before the tribunal/authorities within a period of 12 weeks.  This period 
 of 12 weeks in the case of respondent will begin from the date of service 
 of notice. 
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 List all these appeals along with ITA No.912/2011 and 1200/2011 for 
 hearing and final disposal in the category of ?After Notice Miscellaneous 
 Matters? on 14th March, 2012. 
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 SANJIV KHANNA,J 
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 R.V.EASWAR, J 
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 NOVEMBER 21, 2011 
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 vld 
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 $ 41 
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