आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (cid:373)ी रिवश सूद,(cid:586)ाियक सद(cid:735) एव ं(cid:373)ी मधुसूदन साविड़या लेखा सद(cid:735) सम(cid:407) |

Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA TP Nos.67/Hyd/2022 & 493/Hyd/2022 (िनधा१रण वष१/Assessment Years: 2017-18 & 2018-19)

M/s Western UP Tollway Vs. Deputy Commissioner of Limited, New Delhi Income Tax, Circle 8(1)

PAN:AAACW6002B Hyderabad (Appellant) (Respondent)

आ.अपी.सं /ITA TP No. 170/Hyd/2022 (िनधा१रण वष१/Assessment Year: 2017-18)

M/s Mahua Bharatpur Vs. Deputy Commissioner of Expressways Ltd, Income Tax, Circle 5(1)

Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Advocates Ajay Vohra & Ananya Kapoor राज(cid:830) व (cid:554)ारा/Revenue by:: Smt. U. Mini Chandran, CIT (DR)

सुनवाई की तारीख/Date of hearing: 09/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/ORDER Per Bench:

These three appeals are filed by M/s. Western UP Tollway Ltd (2) and Mahua Bharatpur Expressways Ltd (1) (“the assessee”), feeling aggrieved by the separate orders passed by the