आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “डी”, िद(cid:671)ी

঒ी िवकास अव(cid:725)ी, (cid:586)ाियक सद(cid:735) एवं

঒ी ঍जेश कु मार िसंह, लेखाकार सद(cid:735) के सम঴

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&

SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.1976/िद(cid:671)ी/2025 (िन.व. 2022-23)

ITA No.1976/DEL/2025 (A.Y. 2022-23)

Ernst & Young (EMEIA) Services Ltd., C/o. Authorized Representative, ERNST & Young LLP, 5^th Floor, Tower-2, Plot No.2B, Sector-126, Noida, Gautam Budh Nagar, Uttar Pradesh 201304 PAN: AACCE-3942-J ...... अपीलाथ(cid:334)/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, International Taxation, Circle 1(2)(2), Civic Centre, Minto Road, New Delhi 110002 .....(cid:366)ितवादी Respondent /

अपीलाथ५ (cid:554)ारा/ Appellant by: Shri Ajay Vohra, Sr. Advocate with Ms. Ananya Kapoor, Advocate ঋितवादी(cid:554)ारा/Respondent by: Shri M.S Nethrapal, CIT-DR सुनवाई की ितिथ/ Date of hearing : 23/12/2025 घोषणा की ितिथ/ Date of pronouncement : 20/03/2026 आदेश ORDER /

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the Assessment Order dated

09.01.2025 passed u/s.143(3) r.w.s 144C(13) of the Income Tax Act,