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

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

঒ी ঍जेश कु मार िसंह, लेखाकार सद(cid:735) के सम঴

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

SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.1826/िद(cid:671)ी/2025(िन.व. 2018-19)

ITA No.1826/DEL/2025 (A.Y.2018-19)

CPI India I Ltd.

C/o Vasa Chauhan and Associates, Off. No. 41, 3^rd Floor, Hi Life Premises, P M Road, Santacruz West, Mumbai, Maharashtra 400054 PAN: AADCC-1505-G ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income-Tax, International Taxation 1(2)(1), Civic Centre, Minto Road, New Delhi 110002 .....(cid:7079)ितवादी/Respondent अपीलाथ५ (cid:554)ारा/ Appellant by: Shri Dhanesh Bafna, (Through VC) &

Ms. Kashish Gupta, Chartered Accountants ঋितवादी(cid:554)ारा Respondent by: Shri M.S Nethrapal, CIT-DR /

सुनवाई क(cid:7409) ितिथ/ Date of hearing : 05/08/2025 घोषणा क(cid:7409) ितिथ/ Date of pronouncement : 31/10/2025 आदशे /ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against assessment order dated

31.01.2025 passed u/s. 147 r.w.s 144C(13) of the Income Tax Act,1961(hereinafter r