ELSAMEX MAINTENANCE SERVICES LIMITED,PRAHLADNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (in short “NFAC”), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 30/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2015-16. 2. The assessee has raised the following grounds of appeal:
“1. On the facts and circumstances of the case and in law, the
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