आयकर अपीलीय अधिकरण, हदै राबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.81/Hyd/2021 & 82/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2015-16 & 2016-17)

Asst.Commissioner of Vs. S.V.Multi Logitech Income Tax Private Ltd.

Central Circle-3(4) Secunderabad Hyderabad [PAN :AASCS7131D]

(Appellant) (Respondent)

निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao,AR रधजस् व द्वधरध/Revenue by: Shri Srinath Sadanala, DR सुिवधई की तधरीख/Date of Hearing: 25/11/2024 घोर्णध की तधरीख/Date of 18/02/2025 Pronouncement:

/ ORDER आदेश PER. MANJUNATHA G., A.M:

These appeals filed by the Revenue are directed against order dated 04.09.2020 of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”]-11, Hyderabad pertaining to A.Y.2015-16, and 2016-17. Since, facts are identical and issues are common, for the sake of convenience, the appeals filed by the Revenue are being heard together and are being disposed off, by this common order.

I.T.A.81/Hyd/2021, A.Y.2015-16

The Revenue has raised the following grounds of appeal :

3. The brief facts of the case are that the assessee company

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