IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2415 /MUM/2025 (A.Y. 20 18-19)

8 Phulchand Exports Private v/s. Assistant Commissioner of Limited बनाम Income Tax, Central Circle – 2^nd Floor, West Wing, Electric 3(3), Kautilya Bhavan, Bandra Mansion, Appasaheb Marathe Kurla Complex, Bandra East, Marg, Worli, Prabhadevi Mumbai – 400 051, Mumbai –400 025, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP2529C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

ITA No. 3102/MUM/2025 (A.Y. 2018-19)

ITA No. 3103/MUM/2025 (A.Y. 2019-20)

Deputy Commissioner of Income v/s. Phulchand Exports Private Tax, Central Circle – 3(3),404, बनाम Limited

4^th Floor, Kautilya Bhavan, 254B, Nirlon House, Dr. Bandra Kurla Complex, Bandra Annie Besant Road, Worli, East, Mumbai – 400 051, Mumbai–400030, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP2529C Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Shankarlal Jain & Shri Satish Kumar Respondent by : Shri R.A Dhyani, (CIT-DR)

Date of Hearing 15.07.2025 Date of Pronouncement 04.08.2025 आदेश / O R D E R PER BENCH :-

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