IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM &

MS PADMAVATHY S, AM I.T.A. No. 6734/Mum/2024 (Assessment Year: 2018-19)

DCIT(IT)-4(2)(2), Stantec UK Limited Room No. 627, Kautilya Bhawan, 240, Cygent Court Lakeside Drive Bandra Kurla Complex, Centre Park, Warrington, United Vs.

Mumbai-400051. Kingdom, GB WA11RN, United Kingdom-999999 PAN: AAHCM3429K Appellant) : Respondent C.O. No. 26/Mum/2025 (Assessment Year: 2018-19)

Stantec UK Limited, DCIT(IT)-4(2)(2), 240, Cygent Court Lakeside Drive Room No. 627, Kautilya Bhawan, Centre Park, Warrington, United Bandra Kurla Complex, Vs.

Kingdom, GB WA11RN, Mumbai-400051.

United Kingdom-999999 PAN: AAHCM3429K Appellant) : Respondent I.T.A. No. 6735/Mum/2024 (Assessment Year: 2019-20)

DCIT(IT)-4(2)(2), Stantec UK Limited Room No. 627, Kautilya Bhawan, Vs. 240, Cygent Court Lakeside Drive Bandra Kurla Complex, Centre Park, Warrington, United C.O. No. 27/Mum/2025 (Assessment Year: 2019-20)

Appellant /Assessee by : Shri Ajit Jain(Virtually Present) /

Shri Siddesh Chaugule, AR Revenue / Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 11.02.2025 Date of Pronouncement : 27.02.2025 O R D E R Per Bench:

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