IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 2405/Del/2019 and 2407/Del/2019 [Assessment Years: 2010-11 and 2012-13]

Vedanta Limited (formerly known Assistant Commissioner of Income as the Madras Aluminium Company Tax, Ltd.), 3^rd Floor, Core-6, Scope Vs Circle 26(1), Complex, 7, Lodhi Road, South New Delhi-110002.

Delhi, New Delhi-110003.

PAN- AACCS7101B Assessee Revenue ITA Nos.- 2250/Del/2019 and 2251/Del/2019 [Assessment Years: 2010-11 and 2012-13]

Assistant Commissioner of Income Vedanta Limited (formerly known Tax, as the Madras Aluminium Circle 26(1), Vs Company Ltd.), 3^rd Floor, Core-6, New Delhi-110002. Scope Complex, 7, Lodhi Road, South Delhi, New Delhi-110003 PAN- AACCS7101B Revenue Assessee Assessee by Shri Ravi Sharma, Adv. &

Ms. Shruti Khimta, Adv.

Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 26.11.2025 Date of Pronouncement 20.02.2026

ORDER

PER BRAJESH KUMAR SINGH, AM:

These cross appeals have been preferred by the Assessee (ITA Nos. 2405/Del/

2019 and 2407/Del/2019) and Revenue (ITA Nos.- 2250/Del/2019 and 2251/Del/2019) against two separate ord