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

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

Bench: Shri Manjunatha G.\Nand\Nshri Ravish Sood\Nआ.अपी.सं /Ita No.917/Hyd/2024\N(निर्धारण वर्ष/Assessment Year:2020-21)\Nshakti Hormann Private\Nlimited,\Nhyderabad.\Nvs. Dcit,\Ncircle-3(1),\Nhyderabad.\Npan: Aadcs4024Q\N(Appellant)\N(Respondent)\Nनिर्धारिती द्वारा / Assessee By: Shri P. Murali Mohan Rao,\Nca\Nराजस्व द्वारा / Revenue By: Ms. U. Mini Chandran,\Ncit-Dr\Nसुनवाई की तारीख /Date Of Hearing: 15/10/2025\Nघोषणा की तारीख / Date Of 19/12/2025\Npronouncement:\Nआदेश / Order\Nper. Ravish Sood, J.M:\Nthe Present Appeal Filed By The Assessee Company Is Directed\Nagainst The Final Assessment Order Passed By The Assessing Officer (For\Nshort, “A.O.”) Under Section 143(3) R.W.S 144C(13) R.W.S 144B Of The\Nincome Tax Act, 1961 (For Short, “The Act”) Dated 25/07/2024 For The\N Assessment Year (Ay) 2020-21. The Assessee Company Has Assailed\Nthe Impugned Order Passed By The Cit(A) On The Following Grounds Of\Nappeal Before Us:\N1. On The Facts & In The Circumstances Of The Case, The Final Assessment\Norder Passed U/S 143(3) R.W.S.144C(13) Of The Act Dated 25.07.2024 By\Nthe Ao & Also The Order Passed U/S 92Ca (3) Dt 30.07.2023 By The Tpo\Nare Bad In The Eyes Of Law & Thus, Unsustainable To The Test Of Appeal.\N2.0 The Final Assessment Order Passed U/S 143(3) R.W.S.144C(13) R.W.S.144B\Nis Beyond The Time Limit Prescribed U/S 153 Of The Act.\N2.

TDS related\ndisallowances; and (vii) prior year adjustments. After necessary\nverifications, the AO accepted the assessee's explanation on the issues\nother than the TP adjustment that was suggested by the TPO.\n6. The AO thereafter issued a draft assessment order under section\n144C(1) of the Act, dated 26/09/2023, wherein, after incorporating the\nTP adjustments, he proposed to assess

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

In the result, the appeal of the assessee is allowed in\nterms of our aforesaid observations

TDS credit amounting to INR 6,360 appearing in the Form 26AS as per the\nOGE dated 07 February 2024 pursuant to the order of Hon'ble CIT(A).\n19. erred in levying interest under section 234C of the Act in the impugned order.\n20. erred in initiating penalty proceedings under section 270A of the Act against the Appellant without

INFOR (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

Accordingly treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita-Tp No. 193/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) Infor (India) Private Limited, Vs. The Deputy Commissioner Hyderabad Of Income Tax, [Pan No. Aaacb6197Q] Circle-2(1), Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent

section 260 and 144B of the Act. Hence the assessee is in appeal before us challenging the final assessment orders pursuant to the directions made by the Learned DRP. 5. Grounds No. 1 ,2 and 16 to 18 of this appeal are general in nature. Grounds No. 3 to 8 relate to the Transfer Pricing adjustment on account of provision

RANCHI EXPRESSWAYS LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(2), HYDERABAD

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

Bench: the Ld. CIT(A), but could not succeed. The Ld. CIT(A) for the reasons stated in their appellate order dated 25.01.2019 rejected the explanation of the assessee and sustained additions made by the A.O. towards refund of TDS along with interest by holding that, as per the provisions of Section 199 of the Act read with Rule 37BA of the Income Tax Rules, 1962, which is applicable w.e.f. A.Y. 2018-19, unless corresponding income is offered to tax, TDS related to the said income cannot be allowed

260/-. The case was selected for scrutiny and during the course of assessment proceedings, the A.O. noticed that, the assessee has offered nil income, however, claimed credit for TDS without offering matching income. Therefore, the A.O. after considering the relevant submissions of the assessee denied credit for TDS and made additions of Rs.69,49,930/- towards refund of tax along

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

TDS under Section 194C is applicable to\npayments made by broadcasting and telecasting companies\n(including production of programs for broadcasting or telecasting)\nto advertising agencies and payments by advertising agencies to\nmedia owners (such as Doordarshan, newspapers, etc.) and it can\nnot be extended the activities of the assessee.\n\n14.\nIt was submitted that after the issuance

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

TDS under Section 194C is applicable to payments made by broadcasting and telecasting companies (including production of programs for broadcasting or telecasting) to advertising agencies and payments by advertising agencies to media owners (such as Doordarshan, newspapers, etc.) and it can not be extended the activities of the assessee. 14. It was submitted that after the issuance of the circular

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

TDS under Section 194C is applicable to\npayments made by broadcasting and telecasting companies\n(including production of programs for broadcasting or telecasting)\nto advertising agencies and payments by advertising agencies to\nmedia owners (such as Doordarshan, newspapers, etc.) and it can\nnot be extended the activities of the assessee.\n\n14. It was submitted that after the issuance

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

TDS under Section 194C is applicable to\npayments made by broadcasting and telecasting companies\n(including production of programs for broadcasting or telecasting)\nto advertising agencies and payments by advertising agencies to\nmedia owners (such as Doordarshan, newspapers, etc.) and it can\nnot be extended the activities of the assessee.\n14. It was submitted that after the issuance

ACIT, CIRCLE-2(1), HYDERABAD vs. Y S JAGAN MOHAN REDDY, KADAPA

In the result, cross objection filed by the assessee is\nallowed

TDS \"\n2. The learned Commissioner of Income Tax(Appeals)\nNFAC, Delhi is justified in allowing the appeal of the\nAssessee on merits.\n21. The assessee had also filed a petition for admission of\nadditional grounds of cross objection on 05.04.2024 and\nrelevant additional grounds of cross objection filed by the\nassessee are reproduced as under :\nThe Ld.Addl.CIT erred in assuming

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1),, HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

260, Quarter 3 F.Y. 2012-13 and there is no mention of any rectification u/s 154 being requested. Copy of application u/s 154 dated 19.03.2018 before ITO TDS-2(2), Hyderabad was also filed by the appellant in respect of rectification u/s 154 of late filing fees u/s 234E for A.Y. 2013-14, 2014- 15 and 2015-16 without specifically