IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)

AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER)

ITA No. 7523/MUM/2025 Assessment Year: 2020-21 ITO (IT)-1.2.2 Bennett Coleman & Co Ltd., Room No. 621D, Kautilya The Times of India Building, D Bhawan, G-Block, BKC, Vs. N Road, Mumbai-400051. Mumbai-400 001.

PAN NO. AAACB 4373 Q Appellant Respondent Assessee by : Mr. Ajit Kumar Jain Revenue by : Mr. Krishna Kumar, Sr. DR Date of Hearing : 21/01/2026 Date of pronouncement : 30/01/2026 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated

24.09.2025 passed by the Ld. Commissioner of Income-tax (Appeals) – 55, Mumbai [in short ‘the Ld. CIT(A)’] in relation to deduction of tax at source for assessment year 2020-21. The relevant grounds raised by the Revenue are reproduced as under:

1. "Whether on the facts and circumstances ooff tthhee ccaassee aanndd iinn llaaw, the Ld. CIT(A) has erred in upphhoollddiinngg tthhaatt tthhee aasssseesssseeee wwaass nnoott lliiaabbllee ttoo ddeedduucctt ttaaxx oott ssoouurrccee uu//ss 119955 ooff tthhee AAcctt oonn ppaayymmeennttss mmaaddee ttoo IInntteellssaatt UUKK,,