CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

Section 80IA(4) of the Act. Further, if you go by the scope of the project work, as defined in the BID document, it is a huge irrigation project for drawing 88.24 TMC water from Mid Manair Reservoir in 120 days with a static head 50 SABIR, SEW & PRASAD JV of about 88 mtrs lift in single stage at Anantagiri

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

Section 80IA of the Act by observing that with the purpose of boosting the country's infrastructure specially the transport infrastructure, Finance Act, 1995 which came into effect April 01, 1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Court upheld the views taken in the case

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

TDS under Section 194C is applicable to\npayments made by broadcasting and telecasting companies\n(including production of programs for broadcasting or telecasting)\nto advertising agencies and payments by advertising agencies to\nmedia owners (such as Doordarshan, newspapers, etc.) and it can\nnot be extended the activities of the assessee.\n14. It was submitted that after the issuance

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

Section 80IA(4) of the Act. Further, if you\ngo by the scope of the project work, as defined in the BID\ndocument, it is a huge irrigation project for drawing 88.24 TMC\nwater from Mid Manair Reservoir in 120 days with a static head\nof about 88 mtrs lift in single stage at Anantagiri Village and the\nproject requires

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

Section 80IA(4) of the Act. Further, if you\ngo by the scope of the project work, as defined in the BID\ndocument, it is a huge irrigation project for drawing 88.24 TMC\nwater from Mid Manair Reservoir in 120 days with a static head\nof about 88 mtrs lift in single stage at Anantagiri Village and the\nproject requires

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, HYDERABAD

In the result, all the appeals of the Revenue are dismissed

Section 80- IA of the\nAct and is eligible for claim of deduction under Section 80-IA(4) of the Act.\nWe observe that Ld. CIT(A) undertook a detailed analysis of the scope of\nwork undertaken by the assessee and the various risks and\nresponsibilities undertaken by the assessee and then came to conclusion\nthat assessee qualifies

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

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

120, 97 and 97 days, respectively. The ld. AR for the assessee has moved a condonation petition explaining reasons thereof. Ld. DR objected for the same. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit all the appeals for hearing. 2.1 The grounds raised

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

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

120, 97 and 97 days, respectively. The ld. AR for the assessee has moved a condonation petition explaining reasons thereof. Ld. DR objected for the same. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit all the appeals for hearing. 2.1 The grounds raised

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

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

120, 97 and 97 days, respectively. The ld. AR for the assessee has moved a condonation petition explaining reasons thereof. Ld. DR objected for the same. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit all the appeals for hearing. 2.1 The grounds raised

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

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

120, 97 and 97 days, respectively. The ld. AR for the assessee has moved a condonation petition explaining reasons thereof. Ld. DR objected for the same. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit all the appeals for hearing. 2.1 The grounds raised

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

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

120, 97 and 97 days, respectively. The ld. AR for the assessee has moved a condonation petition explaining reasons thereof. Ld. DR objected for the same. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit all the appeals for hearing. 2.1 The grounds raised

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

In the result, the appeal of the assessee is allowed in\nterms of our aforesaid observations

B‘Bench, Hyderabad\nश्री रविश सूद, न्यायिक सदस्य एवं श्री मधुसूदन सावड़िया लेखा सदस्य समक्ष |\nBefore Shri Ravish Sood, Judicial Member\nAND\nShri Madhusudan Sawdia, Accountant Member\nआ.अपी.सं / ITA No.963/Hyd/2024\n(निर्धारण वर्ष/Assessment Year: 2020-21)\nM/s. Concentrix Catalyst Vs. Dy.CIT\nTechnologies (P) Ltd\nHydarabad\nCircle 1(1)\nHydarabad\nPAN:AABCE3119N\n(Appellant)\n(Respondent)\nनिर्धारिती द्वारा

SONALI VERMA,SECUNDERABAD vs. ITO., WARD-12(6), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

120/-. The assessee was under the bonafide impression that her income was not taxable in India as the same has already been taxed in USA and therefore, the said income was not declared in the return of income and has also not claimed Foreign Tax Credit (FTC). Subsequently, the assessee filed her revised return of income

DAICEL CHIRAL TECHNOLOGIES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -8 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2017-18 M/S. Daicel Chiral Vs. 1. Deputy Technologies India Private Commissioner Of Limited, Income Tax, Circle Medchal, 8(1), Hyderabad. Hyderabad. 2. National Faceless Pan : Aaccd8423B. Assessment Centre, Delhi. (Appellant) (Respondent) Assessee By: Shri N. Pradeep Revenue By: Shri T. Vijaya Bhaskar Reddy Date Of Hearing: 01.02.2023 Date Of Pronouncement: 03.02.2023 O R D E R Per Laliet Kumar, J.M.

b) The rest is on account of mis attributing income against our account for which the assessee has not claimed the TDS in the Return for the A.Y.2017-18 11,17,000/- 3 These are invoices which were raised and offered to tax in the A.Y. 2018-19 by the assessee. However, the customers had made accrual entries

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

120 to 126) it was held by the ITAT Hyderabad Bench that "No addition can be made on the basis of a loose paper which does not contain the name and the date of payment. The department is precluded in drawing inferences on the basis of suspicion, conjecture and surmises and no addition can be made on the basis

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

120 to 126) it was held by the ITAT Hyderabad Bench that "No addition can be made on the basis of a loose paper which does not contain the name and the date of payment. The department is precluded in drawing inferences on the basis of suspicion, conjecture and surmises and no addition can be made on the basis

GUDURI VENKATA RAJU ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3) , HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

120 to 126) it was held by the ITAT Hyderabad Bench that "No addition can be made on the basis of a loose paper which does not contain the name and the date of payment. The department is precluded in drawing inferences on the basis of suspicion, conjecture and surmises and no addition can be made on the basis

GUDDURI VENKATA RAJU,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

120 to 126) it was held by the ITAT Hyderabad Bench that "No addition can be made on the basis of a loose paper which does not contain the name and the date of payment. The department is precluded in drawing inferences on the basis of suspicion, conjecture and surmises and no addition can be made on the basis