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

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

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

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 40(a)(ia) of the Act, for non-deduction of TDS on payment made to subcontractors, advertisement expenses, interest on TDS. The A.O. disallowed 30% of expenditure incurred towards subcontract payment of Rs. 41,90,848/- and made addition of Rs. 12,57,254

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 40(a)(ia) of the Act, for non-deduction of TDS on payment made to subcontractors, advertisement expenses, interest on TDS. The A.O. disallowed 30% of expenditure incurred towards subcontract payment of Rs. 41,90,848/- and made addition of Rs. 12,57,254

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 40(a)(ia) of the Act, for non-deduction of TDS on payment made to subcontractors, advertisement expenses, interest on TDS. The A.O. disallowed 30% of expenditure incurred towards subcontract payment of Rs. 41,90,848/- and made addition of Rs. 12,57,254

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

TDS Credit of the transferor company to successor or transferee company even though the income of the transferor company is already considered by the successor company. 18.3 The Ld. AO erred in law and facts by not granting any TCS credit vis-à-vis INR 1,29,734/- as claimed by the Appellant in its Return of Income

GAINSIGHT SOFTWARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERSABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

TDS payments, assets, borrowings, and other supporting documents. The assessee submitted partial and complete responses on various dates and also participated in video- conference proceedings on 12.09.2023, furnishing explanations on ICDS and related issues. Since the assessee had reported large 6 Gainsight Software Private Limited value international transactions in respect of provision of software development services, a reference was made

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

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

254(2) of the Act. 2. The grounds raised by the assessee in ITA No.1937 and 1938/Hyd/2014 are similar except the amounts involved. Hence, we are reproducing the grounds in ITA No.1937/Hyd/2014 for A.Y. 2005-06 only for the sake of brevity. Madhucon Projects Limited, Hyderabad. “1) The order of the ld.CIT(A) – VII, Hyderabad is erroneous both on facts

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

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

254(2) of the Act. 2. The grounds raised by the assessee in ITA No.1937 and 1938/Hyd/2014 are similar except the amounts involved. Hence, we are reproducing the grounds in ITA No.1937/Hyd/2014 for A.Y. 2005-06 only for the sake of brevity. Madhucon Projects Limited, Hyderabad. “1) The order of the ld.CIT(A) – VII, Hyderabad is erroneous both on facts

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

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

254(2) of the Act. 2. The grounds raised by the assessee in ITA No.1937 and 1938/Hyd/2014 are similar except the amounts involved. Hence, we are reproducing the grounds in ITA No.1937/Hyd/2014 for A.Y. 2005-06 only for the sake of brevity. Madhucon Projects Limited, Hyderabad. “1) The order of the ld.CIT(A) – VII, Hyderabad is erroneous both on facts

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 provision.) Therefore Assessee humbly submits that with utmost respect to Hon'ble Andhra Pradesh High Court, in view of above facts on accounting and above submissions, a different view may be taken. In so far as recent decision of Hon'ble Hyderabad ITAT in Vodafone Mobile services Vs. DCIT (86 taxmann 115) is concerned, It appears that main thrust

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 provision.) Therefore Assessee humbly submits that with utmost respect to Hon'ble Andhra Pradesh High Court, in view of above facts on accounting and above submissions, a different view may be taken. In so far as recent decision of Hon'ble Hyderabad ITAT in Vodafone Mobile services Vs. DCIT (86 taxmann 115) is concerned, It appears that main thrust

COSYN LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , TDS, CIRCLE-1(1), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahum.A.Nos.85 & 86/Hyd/2021 (Arising Out Of Ita Nos.64 & 65/Hyd/2019) Assessment Years: 2016-17 & 2017-18 M/S. Cosyn Limited, The Deputy Commissioner (Formerly Known As Of Income Tax, Css Technergy Limited). Tds, Circle 1(1), Hyderabad. Hyderabad. Pan No.Aabcc3628G. (Appellant) (Respondent) Assessee By: Sri Praveen Nair For Sri Karan Talwar. Revenue By: Sri Swapnil Patil. Date Of Hearing: 04/02/2022 Date Of Pronouncement: 16/02/2022 Order Per S. S. Godara, J.M. These Revenue’S Twin Miscellaneous Applications Filed U/S 254(2) Of The Income Tax Act, 1961 (In Short ‘Act’) Seek To Recall Our Impugned Common Order 11.06.2021 Deleting Section 200A R.W.S. 234E Late Filing Fee; Involving Varying Sums, Respectively. Heard Both The Parties. Case Files Perused.

TDS, Circle 1(1), Hyderabad. Hyderabad. PAN No.AABCC3628G. (Appellant) (Respondent) Assessee by: Sri Praveen Nair for Sri Karan Talwar. Revenue by: Sri Swapnil Patil. Date of hearing: 04/02/2022 Date of pronouncement: 16/02/2022 ORDER Per S. S. Godara, J.M. These Revenue’s twin miscellaneous applications filed u/s 254(2) of the Income Tax Act, 1961 (in short ‘Act’) seek to recall

COSYN LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , TDS, CIRCLE-1(1), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahum.A.Nos.85 & 86/Hyd/2021 (Arising Out Of Ita Nos.64 & 65/Hyd/2019) Assessment Years: 2016-17 & 2017-18 M/S. Cosyn Limited, The Deputy Commissioner (Formerly Known As Of Income Tax, Css Technergy Limited). Tds, Circle 1(1), Hyderabad. Hyderabad. Pan No.Aabcc3628G. (Appellant) (Respondent) Assessee By: Sri Praveen Nair For Sri Karan Talwar. Revenue By: Sri Swapnil Patil. Date Of Hearing: 04/02/2022 Date Of Pronouncement: 16/02/2022 Order Per S. S. Godara, J.M. These Revenue’S Twin Miscellaneous Applications Filed U/S 254(2) Of The Income Tax Act, 1961 (In Short ‘Act’) Seek To Recall Our Impugned Common Order 11.06.2021 Deleting Section 200A R.W.S. 234E Late Filing Fee; Involving Varying Sums, Respectively. Heard Both The Parties. Case Files Perused.

TDS, Circle 1(1), Hyderabad. Hyderabad. PAN No.AABCC3628G. (Appellant) (Respondent) Assessee by: Sri Praveen Nair for Sri Karan Talwar. Revenue by: Sri Swapnil Patil. Date of hearing: 04/02/2022 Date of pronouncement: 16/02/2022 ORDER Per S. S. Godara, J.M. These Revenue’s twin miscellaneous applications filed u/s 254(2) of the Income Tax Act, 1961 (in short ‘Act’) seek to recall

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

254 of the Act. In our considered opinion, there is no requirement of any incriminating material for 13 SABIR, SEW & PRASAD JV making the addition in the year of search i.e., A.Y. 2006-07 and other years were pending adjudication before the authorities and therefore, we do not find merit in the grounds raised by the assessee and accordingly

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 :

TDS credit as per law. The above ground is allowed to that extent accordingly. The Ground nos. 6 & 7 are consequential to the grounds adjudicated above, therefore needs no separate adjudication. To sum up the appeal is partly allowed.” 5. Feeling aggrieved by the order passed by the ld.CIT(A), the Revenue is now in appeal before

SRINIVAS UPPU,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

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

254 of the Income-tax Act is called upon to dispose of the appeals before it by passing such orders thereon 'as it thinks fit'. Patently, those documents would enable the Tribunal to pass orders effectively and their absence may not unfold the actual controversy and lead to miscarriage of justice. No doubt that not a whisper has been made