IN THE INCOME TAX APPELLATE TRIBUNAL, „I‟ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &

MS PADMAVATHY S, ACCOUNTANT MEMBER ITA No. AY Assessee/ Respondent Appellant ITA No. 2022-23 Sky High Appeal XLIII The Assistant 1122/Mum/2025 Leasing Company Commissioner Limited of Income Tax 2, Grand Canal Square (International Grand Canal Harbour Tax) Circle Dublin, D02 A342 4(2)(1), Ireland Mumbai C/o. DMD Advocates

30, Nizamuddin East, New Delhi-110 013 PAN: ABFCS0569K SA 2022-23 Sky High Appeal XLIII The Assistant No.38/Mum/2025 Leasing Company Commissioner (Arising out of Limited of Income Tax ITA No. 2, Grand Canal Square (International

1122/Mum/2025 Grand Canal Harbour Tax) Circle Dublin, D02 A342 4(2)(1), Ireland Mumbai C/o. DMD Advocates

30, Nizamuddin East, New Delhi-110 013 PAN: ABFCS0569K ITA No. 2022-23 Ortus Aircraft Lease Deputy

1106/Mum/2025 6 (Doublin) Limited Commissioner

32, Molesworth of Income Street, Dublin 2, Tax, Ireland. International C/o. DMD Advocates Tax, Circle

30, Nizamuddin East, 3(2)(2), New Delhi-110 013 Mumbai PAN: AADCO1624J SA 2022-23 Ortus Aircraft Lease Deputy No.37/Mum/2025 6 (Doublin) Limited Commissioner ITA 32, Molesworth of Income No.1106/Mum/20