IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE HON’BLE SAKTIJIT DEY, VICE PRESIDENT AND HON’BLE GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. Assessment year 6203/Mum/2025 2014-15

6971/Mum/2025 2015-16 6972/Mum/2025 2016-17 K RAHEJA CORP PRIVATE ACIT LIMITED KAUTILIYA BHAVAN, PLOT NO C - 30,BLOCK - G, MUMBAI-400051, Vs. RAHEJA TOWER,BKC MAHARASHTRA MUMBAI-400051, MAHARASHTRA (Revenue) (Assessee)

Permanent Account Number: AAACP0522B CO No. 15 & 38/Mum/2026 (Arising out of ITA Nos. 6203 & 6972/Mum/2025)

Assessment Year: 2014-15 & 2016-17 K RAHEJA CORP PRIVATE LIMITED ACIT PLOT NO C - 30,BLOCK - G, KAUTILIYA BHAVAN, RAHEJA TOWER,BKC Vs. MUMBAI-400051, MUMBAI-400051, MAHARASHTRA MAHARASHTRA (Assessee) (Revenue)

Permanent Account Number: AAACP0522B Shri Madhur Agrawal a/w Assessee represented by:

Shri Fenil Bhatt Revenue represented by: Shri Ritesh Misra, CIT DR Date of conclusion of hearing: 30-Mar-2026 Date of pronouncement: 30-April-2026

O R D E R

Per Saktijit Dey, Vice President:

Captioned appeals by the Revenue and cross objections by the assessee, arise out of three separate orders of learned Commissioner of Income Tax (Appeals), Mumbai, pertaining to the assessment years (A.Y