आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘ए’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:21)ी मनु कुमार (cid:10)गtiर, (cid:14)या(cid:26)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के सम#

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.106/CHNY/2026 ((cid:26)नधा$रण वष $ / Assessment Year:2020-21)

VCO Consultants and Services The Income Tax Officer, Private Limited, vs. Corporate Ward 3(3), New No.13 Old No 6, Chennai.

1^st Street, Sourashtra Nagar, Choolaimedu Chennai – 600 094.

[PAN:AABCV-6797-M]

(अपीलाथ&/Appellant) (’(यथ&/Respondent)

अपीलाथ& क) ओर से/Appellant by : Mr. S. Sridhar, Advocate &

Mr. S. Girish Kumar, Advocate ’(यथ& क) ओर से/Respondent by : Mr. R. Raghupathy, Addl. CIT सुनवाई क) तार(cid:9)ख/Date of Hearing : 17.03.2026 घोषणा क) तार(cid:9)ख/Date of Pronouncement : 10.04.2026 आदेश / O R D E R PER S.R.RAGHUNATHA, AM:

The present appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-2, Ahmedabad (hereinafter referred to as “ld.CIT(A)”), dated 23.12.2025 passed by dismissing the appeal filed by the assessee against the