IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 1516, 1517 and 1518/MUM/2025 Assessment Years: 2016-17, 2017-18 and 2018-19 Tata Consultancy Services Deputy Commissioner of Limited Income-tax 3(4), 9th Floor, Nirmal Building Mumbai Nariman Point, Vs.

Mumbai - 400021 (PAN: AAACR4849R)

(Appellant) (Respondent)

ITA Nos. 2243, 2244 and 2245/MUM/2025 Assessment Years: 2018-19, 2017-18 and 2016-17 Deputy Commissioner of Tata Consultancy Services Income-tax 3(4), Limited Mumbai 9th Floor, Nirmal Building Vs. Nariman Point, Mumbai – 400021 (PAN: AAACR4849R)

(Appellant) (Respondent)

Present for:

Assessee : Shri Porus Kaka, Sr. Advocate and Shri Manish Kumar Kanth, Advocate Revenue : Shri Ajay Chandra, CIT DR Date of Hearing : 14.10.2025 Date of Pronouncement : 30.12.2025

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

All these six appeals filed by both, assessee (TCS) and revenue are against the orders of Ld. CIT(A)-58, Mumbai passed against the assessment orders by ACIT, Mumbai/NFAC, Delhi. Consolidated details of these appeals are tabulated below:

2. Grounds taken by the assessee are reproduced as