आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1358/Hyd/2024 Assessment Year 2021-2022 DSM Shared Services India Private Limited, The DCIT, Circle-8(1), Hyderabad – 500 081. vs. Hyderabad – 500 081.

Telangana. Telangana.

PAN AADCD8407C (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: CA Aliasgar Rampurawala राज(cid:830) व (cid:554)ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 09.12.2025 घोषणा की तारीख/Pronouncement: 12.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Final Assessment Order dated 23.10.2024 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 year 2021-2022.

2. The has raised the following grounds of appeal :

“Each of the grounds and/ or sub-grounds of the appeal mentioned here-in are independent and without prejudice to each other.

I. General Ground

1. On the facts and circumstances of the case and in law, the final