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Section 4384 Section 143(3)2 Section 144B2 Section 2502 Section 143(2)2 Section 142(1)2 Section 43B2 Deduction2 TDS2 Addition to Income

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

In the result, ITA.No.736/Hyd

ITA 736/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, G Srinivasa RaoFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 438Section 43B

144B(xvi)(b) of the Act and hence the impugned assessment order is liable to be quashed. 2. That on the facts and circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi erred in not allowing the deduction claimed by the appellant u/s 438 of the Act to the extent