IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &

MS PADMAVATHY S, AM I.T.A. No. 291/Mum/2024 (Assessment Year: 2010-11)

I.T.A. No. 289/Mum/2024 (Assessment Year: 2011-12)

I.T.A. No. 292/Mum/2024 (Assessment Year: 2014-15)

Deloitte Haskins and Sells LLP, ACIT-11(2), 32^nd Floor One International Circle-16(2), Aayakar Bhavan, Center, Tower-3, Senapati Bapat M.K. Road, Mumbai-400020.

Vs.

Marg, Elphinstone Mill Compound, Maharashtra-400013.

PAN : AACFD4815A Assessee) : Respondent Assessee /Assessee by : Shri Niraj Sheth, AR Revenue / Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.12.2024 Date of Pronouncement : 04.02.2025 O R D E R Per Padmavathy S, AM:

These appeals by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC) Delhi [in short "the CIT(A)]" all dated 24.11.2023 for Assessment Year (AY) 2010-11, 2011-12 & 2014-15. The issues contended in this appeals are common and therefore these appeals were heard together and disposed of by this common order.

2. To understand the facts and issues involved, we are considering the appeal filed for AY 2010-11 (