आयकर अपीलीय अिधकरण, ‘‘सी’’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:373)ी ऐम. बालगनेश, लेखा सद(cid:735) एवं (cid:373)ी एस.एस. िव(cid:695)ने(cid:361) रिव, (cid:586)ाियक सद(cid:735) के सम(cid:407)

Before Shri M. Balaganesh, Accountant Member &

Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.2043/Chny/2025 िनधा(cid:330)रण वष(cid:330)/Assessment Year: 2022-23 Shriram Finance Limited, Vs. The Principal Commissioner of [Since Shriram City Union Finance Income Tax – 3, Limited amalgamated with Shriram Chennai.

Transport Finance Co. Limited and presently known as Shriram Finance Limited], Sri Towers, Plot No. 14A, South Phase, Industrial Estate, Guindy, Chennai 600 032.

[PAN:AAACS7018R]

(अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334)/Respondent) अपीलाथ(cid:334) की ओर से / Appellant by : Shri R. Sivaraman, Advocate (cid:366)(cid:529)थ(cid:334) की ओर से/Respondent by : Shri C.N. Bipin, CIT सुनवाई की तारीख/ Date of hearing : 15.10.2025 घोषणा की तारीख /Date of Pronouncement : 08.01.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 28.05.2