आयकर अपीलीय अिधकरण, मुंबई पीठ७, मुंबई INCOME TAX APPELLATE TRIBUNAL, MUMBAI ‘I’ BENCH, MUMBAI BEFORE HON’BLE SAKTIJIT DEY, VICE PRESIDENT AND HON’BLE PRABHASH SHANKAR, ACCOUNTANT MEMBER And SA No.46/Mum/2025 [Arising out of ITA No.1308Mum/2025]

िनधा१रण वष१/Assmt. Year: 2022-23 SKY HIGH XXXIV LEASING ACIT International Taxation COMPANY LIMITED Circle 4(2)(1) Mumbai

2 Grand Canal Square Grand Canal Room No 627 6th Floor Harbour Dublin D02a342, Ireland Kautilya Bhavan G Block Vs.

C/O Dmd Advocates 30 Nizamuddin Bandra Kurla Complex Bandra East New Delhi-110013, Ireland- East Mumbai Maharashtra

110013, 400051 Mumbai-400051, Maharashtra (Appellant) : (Respondent PAN: ABFCS0573F ITA 1327 & 1328/MUM/2025 And SA No.45 & 44/Mum/2025 [Arising out of ITA No.1328 & 1327Mum/2025]

िनधा१रण वष१/Assmt. Year: 2022-23 Lunar Aircraft Trading Company ACIT International Limited Taxation Circle 3(1)(2)

Unit J Shannon Business Park Block Mumbai

1 Shannon Co Clare Ireland ACIT International Taxation Vs.

C/O DMD Advocates 30 Circle 3(1)(2) Mumbai Room Nizamuddin East New Delhi No 1603, 16th Floor Air India

110013, Ireland-110013, Building Nariman Point Mumbai Maharashtra 400021 (Appellant) : (Respondent PAN: AAECL48