आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “डी”, िद(cid:671)ी

(cid:373)ी िवकास अव(cid:830)थी, (cid:586)ाियक सद(cid:735) एवं

(cid:373)ी अवधेश कु मार िम(cid:373)ा, लेखाकार सद(cid:735)के सम(cid:407)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.994/DEL/2025 (A.Y.2022-23)

Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN : AAICK-6199-B ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1027/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1027/DEL/2025 (A.Y.2022-23)

Hoohly Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 PAN : AAFCH-6609-C ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent आअसं.1070/िद(cid:671)ी/2025(िन.व. 2022-23)

ITA No.1070/DEL/2025 (A.Y.2022-23)

Luni Aviation Leasing Ltd., C/o DMD A