DCIT, MUMBAI vs. PLAY GAMES 24X7 PRIVATE LIMITED , MUMBAI

आयकर अपीलीय अिधकरण, मुंबई पीठ", मुंबई INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BENCH: I BEFORE BEENA PILLAI, HON’BLE JUDICIAL MEMBER AND ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER

ITA 8302/MUM/2025 िनधा"रण वष"/Assessment Year: 2017-18) PLAY GAMES 24X7 PRIVATE ACIT, CIRCLE 13(1)(2) LIMITED AAYAKAR BHAVAN, M.K TOWER 4, CENTRAL B WING ROAD, 5TH FLOOR, NESCO IT PARK MUMBAI-400020, GOREGAON(EAST), MUMBAI- 400063, MAHARASHTRA अपीलाथ" Appellant ""थ" Respondent Permanent Account Number of AADCP9139P Assessee: ITA 7076/MUM/2025 िनधा"रण वष"/Assessment Year: 2017-18) PLAY GAMES 24X7 DCIT PRIVATE LIMITED 218, 2nd Floor, Aaykar TOWER 4, CENTRAL B WING Bhavan 5TH FLOOR, NESCO IT PARK Mumbai - 400020 MUMBAI-400063, MAHARASHTRA अपीलाथ" Appellant ""थ" Respondent Permanent Account Number of AADCP9139P Assessee: Shri Rohan Shah, Senior Counsel a/w Ms. Vidushi अपीलाथ" "ारा/Appellant represented Maheshwari, Adv. [Instructed by by: M/s MSKA & Associates LLP C.A.s] ""थ" "ारा/Respondent represented Shri Akhileshwar Sharma (Spl. Counsel) by: सुनवाई की तारीख / Date of conclusion of heari