ITA No.474 of 2023 Parexel International Ltd आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदè य के सम¢ ।

Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.447/Hyd/2023 (िनधा१रण वष१/Assessment Year: 2020-21)

PAREXEL INTERNATIONAL Vs. Additional Director of (IRL) LIMITED, IRELAND Income Tax PAN:AAICP4417B Hyderabad (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Advocate Kanchun Kaushal राज(cid:830) व (cid:554)ारा/Revenue by:: Smt. U Mini Chandran, CIT(DR)

सुनवाई की तारीख/Date of hearing: 19/11/2025 घोषणा की तारीख/Pronouncement: 10/12/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by PAREXEL INTERNATIONAL (IRL)

LIMITED, IRELAND (“the assessee”), feeling aggrieved by the assessment order passed by the Learned ADIT (Int. Taxation)-2, Hyderabad (“Ld. AO”) dated 07.07.2023 for the A.Y 2020-21.

2. The assessee has raised the following grounds of appeal:

3. The assessee has raised the following additional grounds of appeal:

“12. On the facts and circu