INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BENCH: I BEFORE HON’BLE BEENA PILLAI, JUDICIAL MEMBER AND HON’BLE ARUN KHODPIA, ACCOUNTANT MEMBER िनधा(cid:5)रण वष(cid:5)/Assmt. Year: 2022-23)

Permanent Account Number: AAHCA8415B DEPUTY COMMISSIONER ALIBABA. COM SINGAPORE OF INCOME TAX E COMMERCE PRIVATE INTERNATIONAL TAX LIMITED CIRCLE 1(1)(1)

C/O OF RBC & ROOM NO. 534, 5TH ASSOCIATES LLP, KIND ATTN FLOOR, KAUTILYA MR. RAJAN VORA / MR.

Vs. BHAVAN, C -41 TO C-43 G PRANAY GANDHI 12TH BLOCK BANDRA KURLA FLOOR, THE RUBY 29, COMPLEX BANDRA EAST SENAPATI BAPAT MARG, MUMBAI DADAR (WEST), MUMBAI-

MUMBAI-400051, 400028, MAHARASHTRA MAHARASHTRA (अपीलाथ(cid:15) Appellant) ((cid:16)(cid:17)थ(cid:15) Respondent)

िनधा(cid:5)(cid:6)रती (cid:10)ारा/Assessee Shri P.J.Pardiwala/ Madhur represented by: Agrawal, AR राज(cid:12) व (cid:10)ारा/Revenue represented Shri Satya Pal Kumar - CIT by: (DR)

सुनवाई की तारीख / Date of conclusion of

23-Mar-2026 hearing:

घोषणा की तारीख / Date of pronouncement: 11-May-2026 आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER:

The present appeal has been filed by the assessee against the order passed by the DCIT, INT. Tax Circle 1(1)(1), Mumbai (hereinafter referred to as “