DDIT (I.T) - 2(2), MUMBAI vs. M/S. UPS SUPPLY CHAIN SOLUTIONS / SERVICES INC., MUMBAI

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 1997-98) & आयकरअपील सं./ I.T.A. No.3279/Mum/2006 (िनधा"रण वष" / Assessment Year: 1999-2000) DDIT -(IT)-2(2) M/s. UPS Supply Chain Solution / Room No.116 Services Inc. बनाम/ Scindia House C/o. BSR & Co. CAs Ballard Estate, NM Road KPMG House, Kamala Mills Compound Vs. Mumbai-400 038. 448, Senapati Bapat Marg, Lower Parel Mumbai-400 013. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACU-5644-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Nitesh Joshi -Ld.AR Revenue by : Shri Vijay Kumar Subrahmaniyam -Ld. Sr.DR सुनवाई की तारीख/Date of Hearing : 03/03/2021 घोषणा की तारीख / : 03/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by revenue for Assessment Years [in short referred to as ‘AY’] 1997-98 & 1999-2000 contest separate orders of learned first appellate authority on certain grounds of appeal.