EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

TDS Range-2, Hyd 08 DV Ramakrishna ITI JDIT(Inv.), Unit-IV, Vijayawada 09 Kilaru Viranjancyulu ITI DDIT(Inv.), Unit-1(2), Hyderabad 10 Rajesh Kumar Meena ITI DDIT(Inv.), Unit-1(4), Hyderabad 11 Ravindra Reddy Avula ITI DDIT(Inv.), Unit-1(4), Hyderabad 12 Dandaboina Lingam ITI DDIT(Inv.), Unit-II(2), Hyderabad 13 Ravi Kumar Saroj

SHAKTI HORMANN PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.917/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2020-21) Shakti Hormann Private Limited, Hyderabad. Vs. Dcit, Circle-3(1), Hyderabad. Pan: Aadcs4024Q (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri P. Murali Mohan Rao, Ca राजस्व द्वारा / Revenue By: Ms. U. Mini Chandran, Cit-Dr सुनवाई की तारीख /Date Of Hearing: 15/10/2025 घोषणा की तारीख / Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Final Assessment Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) R.W.S 144C(13) R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”) Dated 25/07/2024 For The

TDS related disallowances; and (vii) prior year adjustments. After necessary verifications, the AO accepted the assessee's explanation on the issues other than the TP adjustment that was suggested by the TPO. 6. The AO thereafter issued a draft assessment order under section 144C(1) of the Act, dated 26/09/2023, wherein, after incorporating the TP adjustments, he proposed to assess

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

TDS, without appreciating fact that, the payments are not taxable in India under the provisions of respective tax treaties. 7.2. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in not appreciating the fact that, by applying most favoured nation clause as contained in India Netherlands tax treaty and by accessing India-Finland

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

TDS, without appreciating fact that, the payments are not taxable in India under the provisions of respective tax treaties. 7.2. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in not appreciating the fact that, by applying most favoured nation clause as contained in India Netherlands tax treaty and by accessing India-Finland

EPAM SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -8 (1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

TDS on ESOP is an international transaction with its AE which was not at arm's length. 4:2 The Appellant submits that considering the facts and circumstances of its case and the law prevailing on the subject the international transactions relating to recovery of expenses were at arm's length and hence no adjustment in respect thereof was called

EPAM SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

TDS on ESOP is an international transaction with its AE which was not at arm's length. 4:2 The Appellant submits that considering the facts and circumstances of its case and the law prevailing on the subject the international transactions relating to recovery of expenses were at arm's length and hence no adjustment in respect thereof was called

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

250 of the Act dt. 30/06/2025 for the AY 2014-15 is erroneous both on facts and in law to the extent the order is prejudicial to the interests of the appellant. 2. The Ld. CIT (A) erred in dismissing the appeal without considering the facts and circumstances of the case as also the settled position

VIJAYAWADA TOLLWAY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, the appeal filed by the assessee is

TDS : 1,08,30,957 Advance Tax: 5,00,00,000 Refundable Less refund already issued vide 143(1) dt 28.03.2014 Total Demand Add: Interest u/s 234D M/s.Vijayawada Tollway Private Limited Order u/s. 143(3) r.w.s 147/AY 2012-13 6,08,30,957 (1,93,48,018) 6,50,55,990 4,57,07,972 1,57,69,250

INCOME TAX OFFICER (INTERNATIONAL TAXATION), NELLORE vs. BADRI MANJULA , NELLORE

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

TDS is only a vicarious liability, which ceases to exist once the primary liability has been discharged” 11.1 during the course of the appeal proceedings, the appellant has produced the assessment order from ITO(IT) and also 26AS of the land seller. 11.2 By Finance Act, 2012, a proviso to Sub-section(1) was introduced whereby if it is proved

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

TDS is only a vicarious liability, which ceases to exist once the primary liability has been discharged” 11.1 during the course of the appeal proceedings, the appellant has produced the assessment order from ITO(IT) and also 26AS of the land seller. 11.2 By Finance Act, 2012, a proviso to Sub-section(1) was introduced whereby if it is proved

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

TDS is only a vicarious liability, which ceases to exist once the primary liability has been discharged” 11.1 during the course of the appeal proceedings, the appellant has produced the assessment order from ITO(IT) and also 26AS of the land seller. 11.2 By Finance Act, 2012, a proviso to Sub-section(1) was introduced whereby if it is proved

CRUSTUM PRODUCTS PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes as indicated herein above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year:2013-14 Crustum Products Private Vs. Dy. Cit, Limited, Circle-1(2), Hyderabad. Hyderabad. Pan: Aaccc 5920 C (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 16/12/2020 Date Of Pronouncement: 06/01/2021 Order Per A. Mohan Alankamony, Am.:

250(6) of the Act for the AY: 2013-14. 2. The assessee has raised six grounds in its appeal however, the cruxes of the issues are that: - (i) The Ld. CIT (A) has erred in upholding the order of the Ld. AO who had made an addition of Rs. 15,61,749/- towards proportionate interest on interest free advances

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

250 with reference to section 143(3) r.w.s. 263 of the Income Tax Act 1961, no grounds pertaining to section 80IA was raised by the assessee before the Tribunal. 17. The Tribunal vide order dt. 28.12.2012 had disposed of various appeals filed by the assessee for various assessment years. The Tribunal had granted the relief to the assessee by remanding

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

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

250 with reference to section 143(3) r.w.s. 263 of the Income Tax Act 1961, no grounds pertaining to section 80IA was raised by the assessee before the Tribunal. 17. The Tribunal vide order dt. 28.12.2012 had disposed of various appeals filed by the assessee for various assessment years. The Tribunal had granted the relief to the assessee by remanding

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

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

250 with reference to section 143(3) r.w.s. 263 of the Income Tax Act 1961, no grounds pertaining to section 80IA was raised by the assessee before the Tribunal. 17. The Tribunal vide order dt. 28.12.2012 had disposed of various appeals filed by the assessee for various assessment years. The Tribunal had granted the relief to the assessee by remanding

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MEGHA ENGINEERING AND INFRASTRUCTURES LIMITED, HYDERABAD

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

Bench: Shri Manjunatha G. Hon’Ble & Shri Prakash Chand Yadav, Hon’Bleassessment Year – 2020-21 The Assistant Commissioner Of Vs. M/S.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. Pan : Aaecm7627A

TDS applicable as per law in the name of the appellant. From the above, it is undisputedly clear that although the JV/Consortium is a separate entity for the purpose of assessment, but all other activities, 16 including designing, development, and maintenance of the project are undertaken by the assessee. Therefore, we are of the considered view that once the assessee

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED , HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

TDS as per the provisions of law. Further, the Directors have paid tax at maximum marginal rate on their total income, including bonus and salary received from the appellant company. Therefore, submitted that payment of bonus to Directors cannot be treated as any sum paid to an employee as bonus or commission for services rendered where, such sum would

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

TDS as per the provisions of law. Further, the Directors have paid tax at maximum marginal rate on their total income, including bonus and salary received from the appellant company. Therefore, submitted that payment of bonus to Directors cannot be treated as any sum paid to an employee as bonus or commission for services rendered where, such sum would