MSCI SERVICES PRIVATE LIMITED,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, MUMBAI - 4, MAHARASHTRA, MUMBAI
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRICHALLA NAGENDRA PRASAD, JM & SHRI ARUN KHODPIA, AM
Per Arun Khodpia, AM: This appeal is preferred by the assessee, directed against the order of the Principal Commissioner of Income Tax PCIT, Mumbai-4 [in short, “the Ld. PCIT”], dated 29.01.2026 for the Assessment Year (AY) 2020-21, arises out of the assessment order under section 143(3) of the Income Tax Act, 1961 [in short, “the Act”] dated 27.09.2023, passed by Assessment Unit, Income Tax Department [in short, “the Ld. AO”].The grounds of appeal raised by the assessee are as u
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