AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

1) and 201(1A); and that it ought to have deducted TDS on the payments in question involving a canadian group entity as well as the ultimate recipient M/s. Soctronics India (P) Ltd. 4. Next come the impugned 271C proceedings taken recourse to by the learned lower authorities. A combined perusal of the instant case files suggests that the Assessing

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

1) and 201(1A); and that it ought to have deducted TDS on the payments in question involving a canadian group entity as well as the ultimate recipient M/s. Soctronics India (P) Ltd. 4. Next come the impugned 271C proceedings taken recourse to by the learned lower authorities. A combined perusal of the instant case files suggests that the Assessing

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

1) and 201(1A); and that it ought to have deducted TDS on the payments in question involving a canadian group entity as well as the ultimate recipient M/s. Soctronics India (P) Ltd. 4. Next come the impugned 271C proceedings taken recourse to by the learned lower authorities. A combined perusal of the instant case files suggests that the Assessing

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

253(5) of\nthe Act, we hereby condone the delay of 583 days in filing the\npresent appeals as we are satisfied that there was sufficient cause\nfor not presenting the appeals within the prescribed time and the\nappeals are hereby admitted for adjudication on merits.”\n4.2.\nTherefore, the Tribunal has considered the\nexplanation of the assessee as 'sufficient cause

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3,34,246/- on account of estimated profit on undisclosed sales: Rs.3,34,246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that was assumed by the AO, while initiating proceedings under section

VAGDEVI REDDY TANDUR,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

1. The Order of the Ld.CIT ( A) passed U/s 250 of the Act dated 30.05.2022 is erroneous both on facts and in law. 2. The Ld.CIT ( A) erred in dismissing the appeal 3. The Ld.CIT ( A) ought to have deleted the fees levied u/s 234E of the Act for Rs.39,200/- 4. The Ld.CIT ( A) erred in not condoning

DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD vs. BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU, YSR DIST., YSR DIST.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

TDS) reported in 196 Taxmann 445 has held as under: “The affidavit filed in support of the application for the condonation of delay disclosed that, after the order was passed by the Commissioner (Appeals), there was a change of managing director. Though the chartered accountant of the company opined that it was a fit case for appeal and prepared

BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

TDS) reported in 196 Taxmann 445 has held as under: “The affidavit filed in support of the application for the condonation of delay disclosed that, after the order was passed by the Commissioner (Appeals), there was a change of managing director. Though the chartered accountant of the company opined that it was a fit case for appeal and prepared

ORBIT 9 ELECTRONICS ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(2) , HYDERABAD

In the result, appeal of the assessee is allowed in part

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charym/S.Orbit 9 Electronics, Vs. The Income Tax Officer, Hyderabad Ward-6(2), [Pan No. Aabfo6265A] Hyderabad

1) of the Act determining the total income at Rs.77,14,296/- by making an addition to the extent of Rs.64,53,580/- by invoking the provisions u/s.44ADA of the Act. For reaching this conclusion, the basis that appears from the record is that the receipts to the tune of Rs.1,29,07,148/- in respect of which TDS