IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER [In ITA No.1550/Bang/2024]

Assessment year: 2017-18

The Assistant Commissioner of Income Tax, Circle 6(1)(1), Bangalore.	Vs.	M/s. Sony India Software Centre Pvt. Ltd., 2nd Floor, South Wing, Tower 2, Hibiscus Embassy Tech Village, SEZ, Outer Ring Road, Devara Beesanahalli, Bellandur S.O. Bengaluru – 560 103. PAN: AAQCS 7006K
APPLICANT	RESPONDENT

Applicant by : Shri Subramanian, Jt.CIT (DR), ITAT, Bengaluru.

Respondent by : Shri Narendra Kumar Jain, Advocate.

Date of hearing : 30.01.2026 Date of Pronouncement : 02.02.2026

O R D E R

Per Prashant Maharishi, Vice President

1. This Miscellaneous Application is filed by the ACIT, Circle 6(1)(1), Bangalore (the applicant/ The Ld. AO ) in the case of Sony India Software Centre Pvt. Ltd.,[ Assessee] wherein the appeal filed by the ld. AO in ITA No.1550/Bang/2024 & the Cross Objection filed by the assessee in CO No.43/Bang/2024 for the assessment year 2017-18 was disposed of by the Tribunal by order dated 13.12.2024. By that order in para 23 the appeal filed by the Revenue was dis

Click Here to Read the rest of this document