2025 (11) TMI 96

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mahesh Kumar, CIT-DR ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the assessee against the order dated 20.01.2025 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in appeal No.CIT(A), Delhi-4/10854/2019-20 arising out of the appeal before it against the order dated 29.12.2019 passed u/s ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vices to the travel industry. 3. The erstwhile company, I.G.T. Solutions Private Limited was amalgamated with Interglobe Technologies Private Limited with effect from 1 st April 2017 vide NCLT order dated 12th April 2018. Subsequently, the resultant company, Interglobe Technologies Private Limited, changed its name to IGT Solutions Private Limited vide ROC order dated 19th February 2019. The said ....