IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2013-14 Alex Grinders Pvt. Ltd., DCIT, Circle-4(1)(1), 32, Diamond Queen, Aayakar Bhavan, West Avenue, Santacruz, vs. Maharshi Karve Road, Mumbai-400054. New Marine Lines, PAN : AAACA3664K Churchgate, Mumbai-400020.

(Appellant) (Respondent)

For Assessee : Shri Bharat Kumar For Revenue : Shri Surendra Mohan, Sr.DR Date of Hearing : 03-11-2025 Date of Pronouncement : 24-11-2025

O R D E R

PER VIKRAM SINGH YADAV, A.M :

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld. CIT(A)‟], dated 04-02-2025, pertaining to Assessment Year (AY) 2013-14, wherein the assessee has taken the following ground(s)

of appeal:

“On the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in confirming the disallowance of ₹26,60,000/- paid to the labour union, which was incurred wholly and exclusively for the purposes of the business and should be allowed as a deduction on grounds of commercial expediency."

2.