RAVI KUMAR GOLLAPUDI,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD
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Income Tax Appellate Tribunal, Hyderabad ‘A‘ Bench, Hyderabad
Before: Shri Ravish SoodShri Madhusudan Sawdia
Per Madhusudan Sawdia, A.M.:
This appeal is filed by Shri Ravi Kumar Gollapudi (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) (“Ld. CIT(A)”) dated 26.11.2025 for the A.Y. 2018-19. 2. The assessee has raised the following grounds of appeal:
“1. Learned CIT Appeals erred under facts and law to confirm disallowance of interest of Rs. 13,65,835/- contrary to the Computation of income offered under cash method of accounting.
In disallowing the interest expense Rs. 1
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