BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

TDS wherever applicable, which is evident from the relevant ledger extract of TDS payment and brought this account to the notice

IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

TDS\nis not deducted u/s 40(a)(ia)\n4,63,85,362\nDisallowance of rental charges on which TDS is\nnot

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. IL & FS ENGINEERING & CONSTRUCTIONS CO. LIMITED , HYDERABAD

TDS\nis not deducted u/s 40(a)(ia)\n4,63,85,362\nDisallowance of rental charges on which TDS is\nnot

HCC CP PL JV,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2018-19 Hcc Cp Pl Jv, Vs. The Income Tax Officer, Ward –14(1), Hyderabad. Hyderabad. Pan : Aaaah5541G. (Assessee) (Respondent) Assessee By: Shri Gvn Hari, Advocate (Appeared Through Hybrid Mode) Revenue By: Shri Srinath Sadanala, Sr.Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement: 24.02.2025

TDS on gross contract amount and once TDS has been deducted on payment made to the assessee, then the said

R.K DISTILLERIES PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

TDS during the year under consideration. This part of the Rule provides that the credit for TDS shall be given

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

TDS) not to treat the assessee company\nas being in default for the delay in the filing of the TDS

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

TDS, even though, the assessee has rightly claimed TDS as per Form 26AS, where the TDS deducted on mobilization advances

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

TDS, even though, the assessee has rightly claimed TDS as per Form 26AS, where the TDS deducted on mobilization advances

GOPIKISHAN PALLOD,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha, G. & Shri Ravish Soodआ.अपी.सं /Ita No.568/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24 Shri Gopikishan Pallod Vs. Income Tax Officer Hyderabad Ward 7 (1) Pan:Aanpp8665K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Parameshwar G. Chintakula राज" व "ारा/Revenue By:: Shri Ashutosh Pradhan, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/06/2025 घोषणा की तारीख/Pronouncement: 25/06/2025 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 19/12/2024 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2023-24. 2. There Is A Delay Of 29 Days In Filing The Present Appeal By The Assessee Before The Tribunal. The Assessee Has Explained The Reasons For Such Delay In Filing The Appeal. After Considering The Explanation Of The Assessee, We Condone The Delay Of 29 Days In Filing The Present Appeal & Admit The Appeal For Adjudication.

TDS by holding that although TDS has been deducted before the sales return happened, but the fact remains that against

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

TDS) not to treat the assessee company as being in default for the delay in the filing of the TDS

DCIT., CENTRAL CIRCLE, TIRUPATI vs. BI MINING PRIVATE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.709/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Dy. Cit Vs. M/S Bi Mining (P) Ltd Central Circle Hyderabad Hyderabad Pan: Aagcb6685D (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri K.N. Suresh Babu, Dr िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram, Advocate सुनवाई की तारीख/Date Of Hearing: 05/11/2024 घोषणा की तारीख/Pronouncement: 26/11/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 28/05/2024 Of The Learned Cit (A)-3, Visakhapatnam, Relating To A.Y.2017-18. 2. The Revenue Raised The Following Grounds: “1. The Order Of The Learned Cit (A) Is Erroneous Both On The Facts & In Law. 2. Under The Facts & Circumstances, The Learned Cit (A) Has Erred In Directing The Assessing Officer To Allow Credit Of Tds Without Appreciating The Fact That, The Claim Of The Assessee

TDS of Rs.3,15,30,612/- but the corresponding income attributable to TDS amount was not disclosed in the return

POOJA CRAFTED HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) Pan:Aadcp2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S K Gupta, राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/Order

TDS only on Rs.4,21,217/-. It was argued that the TDS was not deducted on Rs.3.00 lakhs and TDS

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

TDS, as per which, the Bank has certified payment of service tax to the extent of Rs.1,40,23,520/- and TDS

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

TDS, as per which, the Bank has certified payment of service tax to the extent of Rs.1,40,23,520/- and TDS

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

TDS to the Government account before the due date u/s 139(1) of the I.T. Act and the balance TDS

ACHYUTHA ELECTRICALS AND INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)., HYDERABAD

In the result, the appeal is DISMISSED

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS TDS @ 2% Shortfall in Contract Balance with paid/bills deducted TDS purchase MC Projects raised 2006-07 10,21,19,000 11,46,000 20,42,180 8,96,180 - 10,21,09,000 2007-08 9,06,06,808 10,16,608 18,12,136 7,95,528 15,72,82,072 3,54,33,736 2008-09 9

ACHYUTHA ELECTRICALS AND INDUSTRIES PRIVATE LIMITED.,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)., HYDERABAD

In the result, the appeal is DISMISSED

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS TDS @ 2% Shortfall in Contract Balance with paid/bills deducted TDS purchase MC Projects raised 2006-07 10,21,19,000 11,46,000 20,42,180 8,96,180 - 10,21,09,000 2007-08 9,06,06,808 10,16,608 18,12,136 7,95,528 15,72,82,072 3,54,33,736 2008-09 9

RESOLUTE ELECTRONICS PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1795/Hyd/2025 Assessment Year 2014-2015 Resolute Electronics The Income Tax Officer, Private Limited, Medchal, Ward-3(1), Vs. Rr Dt.Telangana. Hyderabad. Telangana. Pan Aabcr5515K (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 12.01.2026 घोषणा की तारीख/Pronouncement: 21.01.2026 आदेश/Order

TDS liability. With regard to payment of TDS we have paid part of the TDS only and still there are some