आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदè य के सम¢ ।

Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No. 1585/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2018-19)

Transmission Corporation Vs. Dy. CIT of Telangana Ltd Circle 2(1)

Hyderabad Hyderabad PAN: AAFCT0166J आ.अपी.सं /ITA No. 1258/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2018-19)

Dy. CIT Vs. Transmission Corporation Circle 2(1) of Telangana Ltd Hyderabad Hyderabad PAN: AAFCT0166J (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: CAs M.V. Anil Kumar &

Sreelekha राज(cid:830) व (cid:554)ारा/Revenue by: Smt. U. Mini Chandran, CIT(DR)

सुनवाई की तारीख/Date of hearing: 23/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

These cross appeals are filed by the Transmission Corporation of Telangana Ltd (“assessee”) as well as the Revenue feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. C