आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘बी’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI (cid:21)ी जॉज (cid:24) जॉज (cid:24) के , उपा(cid:26)य(cid:27) एव ं (cid:21)ी एस.आर.रघुनाथा, लेखा सद%य के सम(cid:27) BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1708/Chny/2025 ’नधा(cid:24)रण वष (cid:24) / Assessment Year: 2017-18 The India Cements Ltd., The Deputy Commissioner of No.827, Anna Salai, vs. Income Tax, Anna Road H.O., Corporate Circle -1(1), Chennai – 600 002. Chennai.

[PAN:AAACT-1728-P]

(अपीलाथ)/Appellant) (*+यथ)/Respondent)

अपीलाथ) क, ओर से/Appellant by : Shri. R. Vijayaraghavan, Advocate *+यथ) क, ओर से/Respondent by : Shri. Shiva Srinivas, C.I.T.

सुनवाई क, तार(cid:9)ख/Date of Hearing : 12.11.2025 घोषणा क, तार(cid:9)ख/Date of Pronouncement : 03.02.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18, dated 11.04.2025.

2. The brief facts of the case emanating from the records are that an assessee is a Public Limited Co