आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘बी’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad , , श्री विजय पाल राि माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1395/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22)

M/s. Callidus Cloud (India Vs. The Deputy Commissioner of Private Limited, Income-tax, Hyderabad. Circle – 1(1), Hyderabad.

PAN : AAABCO0022A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri Alisagar Rampurawala, Assessee C.A.

Represented by राजस्व का प्रतततितित्व/ : Shri Narendra Kumar Naik, Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 08.12.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 10.12.2025 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is against the final assessment order passed under Sections 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income-tax Act, 1961 (for short “the Act”), dated

23.10.2024, in pursuance to the Directions dated 19.09.2024 of the learned Dispute Resolution Panel–1 (“DRP”), Bengaluru, passed un