IN THE INCOME-TAX APPELLATE TRIBUNAL“I” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.1239/MUM/2025 (A.Y. 2019-20)

Spencer Stuart v/s. Assistant Commissioner of International B. V.

बनाम Income Tax (International C/o Spencer Stuart Tax), Circle – 4(2)(2), Room India Private Limited, Birla No. 627, 6^th Floor, Aurora, Level A, 14^th Floor, KautilyaBhavan, C-41 to C-43, Bhavan, Dr. Annie Besant G Block, BandraKurla Complex, Road, Worli, Mumbai – Bandra East, Mumbai –

400 030, Maharashtra 400051, Maharashtra स्थायी लेखा सं ./ जीआइआर सं ./ PAN/GIR No: AAKCS2299C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Assessee by : Shri Mukesh Bhutani a/w Ms. Shruti Agarwal &

Ms. Yana Chandak, ARs Revenue by: Shri Krishna Kumar (Sr. DR)

Date of Hearing 18.02.2026 Date of Pronouncement 26.03.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal arising from the appellate order dated

29.11.2024 is preferred by the assessee against the assessment order passed u/s 143(3)/254 r.w.s. 144C(13) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for the Assessment Year [A.Y.] 2019- 20) pertaining to the directions of the Dispute