आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.943 & 1359/Hyd/2024 Assessment Years 2020-2021 & 2021-2022 Indeed India Operations The ACIT, Private Limited, vs. Circle-2(1), Hyderabad – 500 081.

Telangana Hyderabad.

PAN AADCI5931J (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: Mahima Goud, Advocate राज(cid:830) व (cid:554)ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 03.12.2025 घोषणा की तारीख/Pronouncement: 10.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the Final Assessment Orders dated 22.07.2024 and 20.10.2024 passed by the Assessing Officer u/sec.143(3) r.w.s.144C(13) r.w.s.144B of the Income Tax Act [in short "the Act"], 1961, for the assessment years 2020-2021 and

2021-2022, respectively.

ITA.No.943/Hyd./2024 – A.Y. 2020-2021 :

2. The has raised the following grounds of appeal : 1. “On the facts and in the circumstances of the case and in law, the Learned Transfer Pricing Officer i.e, the Deputy Assistant