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.1862/Hyd/2017 (निर्धारण वर्ा/ Assessment Year: 2013-14)

M/s. Brightcom Group Vs. The Assistant Commissioner of Limited, Income Tax, (Formerly known as Lycos Circle 16(1), Internet Limited), Hyderabad.

Hyderabad.

PAN : AAACL5827B (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Rao, Assessee C.A.

Represented by राजस्व का प्रतततितित्व/ : Ms. U. Mini Chandran, CIT-

Department Represented by DR सुिवाई समाप्त होिे की ततति/ : 08.10.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 03.12.2025 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the Final Assessment Order dated 30.10.2017 passed by the Assessing Officer (for short “the A.O.”) under Sections 143(3) r.w.s. 92CA(3) r.w.s.

144C(13) of the Income Tax Act, 1961 (for short “the Act”), pertaining to the assessment year 20