आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘ए’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad , , श्री मंजूनाथ जी माननीय लेखा सदस्य एवं श्री रवीश सूद माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.544/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19)

SLR Infrastructure Private Vs. The Deputy Commissioner of Limited, Hyderabad. Income Tax, Circle 3(1), Hyderabad.

PAN : AAJCS5863K (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri A. Srinivas, Advocate.

Assessee Represented by राजस्व का प्रतततितित्व/ : Ms. U. Mini Chandran –

Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 10.09.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 17.10.2025 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the order of the Principal Commissioner of Income Tax, Hyderabad - 1, dated 25.03.2024 passed under Section 263 of the Income Tax Act, 1961 (for short “the Act”) and pertains to the assessment year

2018-19.

2. The brief facts of the case are that, the assessee company is engaged in