Hexaware Technologies Ltd. v. ACIT

Dinesh Kumar and Sons, Chennai vs. Income Tax Officer Non-Corporate Ward 5(1), Chennai

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2511/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 M/S. Dinesh Kumar & Sons The Income Tax Officer, (Huf), Vs. Non-Corporate Ward 5(1), No.41, M.S.Koil Street, Chennai. Royapuram, Chennai – 600 013. Pan: Aamhr 9861G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hitesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Sothern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Sowmya Kannan, Chennai vs. ITO, Ward-19(4), Chennai

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2524/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Ms. Sowmya Kannan, The Income Tax Officer, No.634-A, Ramasamy Salai, Vs. Non-Corporate Ward 19(4), K K Nagar, Chennai. Chennai – 600 078. Pan: Aaopk 5170F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Abhishek Murali, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 20.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble :- 5 -: Telangana Hig…

Arulmigu Vaikunda Perumal and Embarswamy Devasthanam, Kanchipuram vs. ITO, Exemptions Ward-2, Chennai

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2525/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Arulmiguvaikunda The Income Tax Officer, Perumal & Embarswamy Vs. Exemptions Ward 2, Devasthanam, Chennai. No.01, Sunguvachatram, Sungavachatram S.O, Sriperumbudur, Kanchipuram – 602 105. Pan: Aafta 4259C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

…Notification dated 29.03.2022 is directly applicable in this case. :- 5 -: 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Sri Muthu Agencies, Puducherry vs. ITO, Ward-3, Puducherry

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2507/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Sri Muthu Agencies, The Income Tax Officer, No.9, 3Rd Cross, Vs. Ward 3, Sri Ramnagar, Puducherry Achariyapuram, Villianur, Puducherry – 605 110. Pan: Achfs 9277N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri H. Yeshwanth Kumar, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble :- 5 -: Telangana Hig…

Sujatha Hariharan, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, both the appeals filed by the assessee are

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2490 & 2491/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2Nd Street, Teynampet, Chennai - 600 018. The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai. Pan: Bgcps 5734A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri Y. Sridhar, Fca प्रत्यर्थी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 18.11.2025 घोषणा की तारीख/Date Of Pronouncement : 19.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Assessee Are Directed Against Two Different Orders Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Both Dated 24.07.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2015-16.

…aid CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon'ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon'ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon'ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon'ble Telangana High Court i…

Sujatha Hariharan, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, both the appeals filed by the assessee are

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2490 & 2491/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2Nd Street, Teynampet, Chennai - 600 018. Pan: Bgcps 5734A (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai. (प्रत्यर्थी/Respondent) : Shri Y. Sridhar, Fca : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 18.11.2025 घोषणा की तारीख/Date Of Pronouncement : 19.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Assessee Are Directed Against Two Different Orders Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Both Dated 24.07.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2015-16.

…aid CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon'ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon'ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon'ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon'ble Telangana High Court i…

Trd 309 Pallinatham Mpcs, Trichy vs. Assessing Officer, Ward 2(1) Trichy, Trichy

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2482/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Trd 309 Pallinatham The Income Tax Officer, Mpcs, Vs. Ward 2(1), Pallinatham Valavanthi Post, Trichy Musiri Tk, Tiruchirappalli – 621 211. Pan: Aafat 2275G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Alagappan, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Narayanan Varalakshmi, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, appeal filed by the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…d CBDT Notification dated 29.03.2022 is directly applicable in this case. 10. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 11. Furthermore, the above view is affirmed by the Hon’ble Telangana High Court in M/s.Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of th…

Prabu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Prabu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Prabhu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Aravindhan Bharathi, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunatha

….2022 is directly applicable in this case. 9. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in :-5-: ITA. No:2014 /Chny/2025 Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 10. Furthermore, the above view is affirmed by the Hon’ble Telangana High Court in M/s.Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of…

Mavilai Primary Agricultural Cooperative Credit Society Ltd Kv 92, Kanyakumari vs. Income Tax Officer - Ward 1, Nagercoil

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 10. The Hon'ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon'ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 11. Furthermore, the above view is affirmed by the Hon'ble Telangana High Court in M/s.Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the…

Manikandan, Chennai vs. ITO, Ncw-8(2), Chennai

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 8. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…