आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-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 No.898/Hyd/2024 (िनधा१रण वष१/Assessment Year: 2020-21)

M/s. TMEIC Industrial Vs. Dy.CIT Systems India Private Limited Circle 2(1)

Hyderabad Hyderabad PAN: AADCT5493J (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: C.As, K. C. Devdas, Kranthi Palivela & Mrudulatha राज(cid:830) व (cid:554)ारा/Revenue by: Smt. U. Mini Chandran, CIT (DR)

सुनवाई की तारीख/Date of hearing: 08/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by M/s. TMEIC Industrial Systems India Private Limited (“the assessee”), feeling aggrieved by the assessment order passed by the Learned Assessing Officer (“Ld. A.O), under section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (“the Act”) dated 25.07.2024 for the A.Y.

2020-21.

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

3. The assessee has also rai