VIJAYAWADA TOLLWAY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

ITA 899/HYD/2025Status: DisposedITAT Hyderabad20 May 2026AY 2017-1821 pages
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What were the facts?

The assessee company, engaged in a highway project, appealed against the disallowance of maintenance expenditure, amortization, and additional concessionaire fee/TCS by the Assessing Officer and confirmed by the CIT(Appeals). The appeals for AY 2017-18 and 2018-19 involved common issues.

What did the Tribunal hold?

The Tribunal restored the issues of maintenance expenditure, amortization, and additional concessionaire fee/TCS to the Assessing Officer for fresh examination. This was due to insufficient verification by the lower authorities and the need to consider the concessionaire agreement and supporting evidence.

What were the issues?

Whether routine maintenance expenditure, amortization of intangible assets, and additional concessionaire fee with TCS are allowable deductions. The need for proper verification of these claims with supporting documents and agreements was also an issue.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 206C(1C)

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

For Appellant: Ms. U. Mini Chandran, CIT-DR

Heard together (2 matters)

I.T.A. No.899/Hyd/2025
I.T.A. No.909/Hyd/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER RAVISH SOOD, JM: The present appeals filed by the assessee company are directed against the respective orders passed by the Commissioner of Income Tax (Ap

The order continues below.

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