IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

TDS. In this contention, the Assessee relies on the following decisions which are as under: • CIT vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (287 ITR 354) (Raj); • ITO vs. Emerald Construction Co. (P.) Ltd. (29 SOT 495) (Jodh.) • CIT v. Dewan Chand (178 Taxman 173) (Del) (HC); • Ramakrishna Vedanta Math V s. Income-tax Officer (24 Taxmann.com 29)(Kolkata Tribunal

IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

TDS. In this contention, the Assessee relies on the following decisions which are as under: • CIT vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (287 ITR 354) (Raj); • ITO vs. Emerald Construction Co. (P.) Ltd. (29 SOT 495) (Jodh.) • CIT v. Dewan Chand (178 Taxman 173) (Del) (HC); • Ramakrishna Vedanta Math V s. Income-tax Officer (24 Taxmann.com 29)(Kolkata Tribunal

SLR INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

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

TDS on payments made to sub-contractors in terms of Section 194C of the Act. Filing of return of income by the sub-contractors is not within the domain of the assessee and beyond the control of the assessee. Therefore, non-furnishing of return of income by the sub-contractors is not a ground for disbelieving or doubting the genuineness

THOTA RAMAIAH L/R T VASUNDHARA,HYDERABAD vs. ACIT, CIRCLE-4(1), , HYDERABAD

In the result, the appeal of the assessee is allowed

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

TDS Certificates etc. Ld. AR further submitted that section 40A(3) of the Act is applicable only to those expenditures which were incurred by the assessee with an intention to evade the tax and not applicable to genuine business payments made in the regular course of business. He relied on the decisions of Hon'ble High Court of Gujarat

ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

173), Otis Elevators Ltd (60 Taxmann.com 272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS

ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

173), Otis Elevators Ltd (60 Taxmann.com 272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD vs. ICOMM TELE LIMITED, HYERABAD

In the result, appeal of the revenue in ITA No

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

173), Otis Elevators Ltd (60 Taxmann.com 272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS

SRI LAKSHMI ROAD TRANSPORT COMPANY,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/S Sri Lakshmi Road Vs. Dy. Cit Transport Company Circle 6(1) Hyderabad Hyderabad Pan:Aatfs6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 24/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

173 taxmann.com 503 dated 16.12.2024. The Ld. Page 4 of 10 ITA No 1209 of 2025 Sri Lakshmi Road Transport Co DR submitted that the Hon’ble High Court has considered identical facts, including the timing of the intimation under section 143(1) of the Act, being prior to the decision of the Hon’ble Supreme Court in Checkmate Services

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

173 taxmann.com 503, held that, delayed payment of employees' contribution towards PF and ESI deposited after the due date specified under the respective Acts, cannot be allowable, even if such contribution is made before the due date 26 Country Club Hospitality & Holidays Limited under Section 139(1) of the Income-tax Act, 1961. Therefore, he submitted that, the addition made

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

section in the case of appellant is incorrect and therefore, the ground no. 2(ii) is allowed accordingly. The ground no.2(iii) pertaining to invocation of Rule 11 VA becomes academic as the relief has already been granted on ground no. 2(i) and 2(ii) therefore there is no need of adjudication to ground no. 2 (iii) accordingly. Further

CAMBRIDGE TECHNOLOGY ENTERPRISES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

In the result assessee’s appeal stand partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

section 14A are not applicable. 6.10. Without prejudice to the above, erred in disallowing an amount of Rs.10,68,463/ - instead of restricting the disallowance to the extent of income claimed/ earned as exempt during the year. Additional Grounds of Appeal Without prejudice to the grounds no. 1 to 8 filed on 30.01.2018, herewith we submit: Each of the grounds

DCIT-1, (INTERNATIONAL TAXATION), HYDERABAD vs. SYAMA REDDY MALIREDDY, HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

173 ITR 397 (Andhra Pradesh High Court). x. CIT Vs. Smt. G. Venkata Laxmi – 373 ITR 572 (A.P and Telangana High Court.) xi. CIT Vs. A Suresh Rao – 417/2013 of Karnataka High Court. xii. CIT. Vs. Shakuntala Devi – 389 ITR 366 (Karnataka High Court) 9. ld. AR for the assessee mainly relied on the decision of Hon’ble Karnataka High