आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘ए’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad , , श्री विजय पाल राि माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDEN AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.508/Hyd/2017 (निर्धारण वर्ा/ Assessment Year: 2013-14)

M/s. TN(DK) Express Ways Vs. The Assistant Commissioner Limited, of Income Tax, Circle 2(2), Hyderabad. Hyderabad.

PAN : AACCT5634J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Rao, Assessee C.A.

Represented by राजस्व का प्रतततितित्व/ : Ms. U. Mini Chandran –

Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 06.08.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 17.10.2025 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee company is directed against the order of the Commissioner of Income Tax (Appeals) -2, Hyderabad, dated 30.11.2016 and pertains to the assessment year

2013-14.

2. The assessee has raised the following grounds in the instant appeal :

“1. The Ld. Commissioner of Income Tax (Appeals) erred in facts and in