आयकर अपीलीय अिधकरण, ’डी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी अिमताभ शु(cid:24)ा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.927/Chny/2024 िनधा(cid:14)रण वष(cid:14)/Assessment Year: 2018-19 Foster Wheeler (G.B.) Ltd., v. The DCIT, 6^th Floor, Zenith Building, International Taxation – Ascendas IT Park, CSIR Road, Circle-1(1), Taramani, Chennai-600 113. Chennai.

[PAN: AABCF 3459 N (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr.Ashik Shah, CA (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mr.Nathala Ravi Babu, CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 18.09.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 04.11.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Chennai-16, dated 05.02.2024 for the Assessment Year (hereinafter referred to as "AY”)