ITAT Hyderabad Bench
10,989 judgments
SHARANAM AGARWAL,HYDERABAD vs INCOME TAX OFFICER, WARD-4(1), HYDERABAD
us: 1. "The order of the Ld. CIT(A) is erroneous both on facts and in law.
PURVA,HYDERABAD vs ITO, WARD-8(1), HYDERABAD
us: “1) The order of learned CIT (A) is erroneous both on facts and in law; 2) The learned CIT (A) erred in confirming the action of the Assessing Officer in making addition of Rs.21,90,000/- u/s 69A of the I.T.Act; 3) The learned CIT (A) ought to have found that even for the earlier assessment years returns of income were filed and there was substantial opening cash balance for the year under consideration; 4) The learned CIT (A) ought to have considered the fact that the appellant explain
ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs VARALA JANGA REDDY, HYDERABAD
ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs VARALA JANGA REDDY, HYDERABAD
RAMESH SANGHUBOTLA,MAHABOOBNAGAR vs ITO., WARD-1, MAHABUBNAGAR
Shri Vijay Pal Rao (Vice President), Shri Madhusudan Sawdia (Accountant Member)
BIOPHORE INDIA PHARMACEUTICALS PRIVATE LIMITED,HYDERABAD vs DCIT., CIRCLE-1(1), HYDERABAD
SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G (Accountant Member)
MITHUN BABU PRASAD JAISWAL,HYDERABAD vs ITO, WARD-8(1), HYDERABAD
Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia (Accountant Member)
LINGA NAVEENKUMAR,HYDERABAD vs ITO., WARD-4(1), HYDERABAD
Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. (Accountant Member)
GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs ITO., EXEMPTION WARD-1(1), HYDERABAD
Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia (Accountant Member)
KAPIL FOODS AND STRUCTURES PRIVATE LIMITED,WARANGAL vs DCIT., CIRCLE-3(1), HYDERABAD
the Ld. AO that identical issues for earlier years were pending before ITAT in ITA Nos.653 & 654/Hyd/2020 and requested the Ld. AO to keep proceedings in abeyance. The Ld. AO, however, rejected the request and completed the assessment under Section 147 read with Sections 144 & 144B of the Act on 26.03.2022, making a disallowance of Rs.20,47,628/- under Section 36(1)(iii), thereby assessing the total income at Rs.68,80,158/-.
KAPIL FOODS AND STRUCTURES PRIVATE LIMITED,WARANGAL vs DCIT., CIRCLE-3(1), HYDERABAD
SHRI RAVISH SOOD (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)
VENKATARAMESH BABU KAZA,HYDERABAD vs DCIT., CIRCLE-12(1), HYDERABAD
SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G (Accountant Member)
DCIT., CENTRAL CIRCLE-3(2), HYDERABAD vs SATYAM VENTURE ENGINEERING SERVICE PVT LTD, HYDERABAD
the learned CIT (A) and contended that no TDS is required to be deducted on this payment as the said amount is not taxable in the hand of the recipient as per the provisions of DTAA between India and Thailand. It was also submitted that the DTAA between India and Thailand does not contain any article on fee for technical services and further the recipient also did not have a permanent establishment (PE) in India, therefore, the said income is not chargeable to tax in India. The learned CIT
PAPI REDDY ANKANNAGARI,HYDERABAD vs DCIT., CENTRAL CIRCLE-3(3), HYDERABAD
SHRI RAVISH SOOD (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)
VENKATA SUBBA REDDY VENNAPUSA,KADAPA vs ITO, WARD-1, CUDDAPAH
Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia (Accountant Member)
SAMA RAMACHANDRA REDDY,HYDERABAD vs DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, HYDERABAD
SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)
SAMA RAMACHANDRA REDDY,HYDERABAD vs DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, HYDERABAD
SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)
DCIT., CIRCLE-8(1), HYDERABAD vs LATE SAMA RAMACHANDRA REDDY L/R BY HIS WIFE SAMA YASHODHA, HYDERABAD
SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)
DCIT., CIRCLE-8(1), HYDERABAD vs LATE SAMA RAMACHANDRA REDDY L/R BY HIS WIFE SAMA YASHODHA, HYDERABAD
SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)
VENKATESHWARA RAO DALAPATHIRAO,HYDERABAD vs ITO., WARD-4(1), HYDERABAD
SHRI MANJUNATHA G (Accountant Member), SHRI RAVISH SOOD (Judicial Member)
