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

275 (1)(a) of the Act. There is hardly any dispute that we are dealing with penalty provision in a fiscal statute herein which deserves to be put to strict interpretation only in light of the Hon'ble Apex Court recent landmark judgment in Commnr. Of Customs vs M/S. Dilip Kumar And Company

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

275 (1)(a) of the Act. There is hardly any dispute that we are dealing with penalty provision in a fiscal statute herein which deserves to be put to strict interpretation only in light of the Hon'ble Apex Court recent landmark judgment in Commnr. Of Customs vs M/S. Dilip Kumar And Company

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

275 (1)(a) of the Act. There is hardly any dispute that we are dealing with penalty provision in a fiscal statute herein which deserves to be put to strict interpretation only in light of the Hon'ble Apex Court recent landmark judgment in Commnr. Of Customs vs M/S. Dilip Kumar And Company

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

TDS), CPC, viz., (i) short payment of tax: Rs.17,005/-; and\n(ii) short deduction of tax: Rs.1,22,275/- (Rs.13,600/- as per order under section

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

section 234E of the Act by the ITO (TDS), CPC, and upheld the same. 9. Apropos the challenge by the assessee company to the demand that was raised by the ITO (TDS), CPC, viz., (i) short payment of tax: Rs.17,005/-; and (ii) short deduction of tax: Rs.1,22,275

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

section. iii. The following details are noted from the copies of the returns of income and Form 26AS of the payees: 7 Name of the As per TDS schedule of the As per Form 26AS of the payee Return of income filed by the Recipient for AY 2019-20 recipient for AY 2019-20 Income TDS credit Total amount Total

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

275 ITR (Statute)\n70. In the said circular, issued in connection with 80IA (4) of the Act, it is\nclarified that the benefit of deduction is available to an enterprise which\nis in the business of undertaking the projects either by way of Build,\nOperate and Transfer (BOT) or Build, Own, Operate and Transfer (BOOT).\n\n7.10 Further, one more

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

275 ITR (Statute) 70. In the said circular, issued in connection with 801A (4) of the Act, it is clarified that the benefit of deduction is available to an enterprise which is in the business of undertaking the projects either by way of Build, Operate and Transfer (BOT) or Build, Own, Operate and Transfer (BOOT). 7.10 Further, one more 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

275 ITR (Statute)\n70. In the said circular, issued in connection with 80IA (4) of the Act, it is\nclarified that the benefit of deduction is available to an enterprise which\nis in the business of undertaking the projects either by way of Build,\nOperate and Transfer (BOT) or Build, Own, Operate and Transfer (BOOT).\n\n7.10 Further, one more

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

275 ITR (Statute)\n70. In the said circular, issued in connection with 801A (4) of the Act, it is\nclarified that the benefit of deduction is available to an enterprise which\nis in the business of undertaking the projects either by way of Build,\nOperate and Transfer (BOT) or Build, Own, Operate and Transfer (BOOT).\n7.10 Further, one more circular

NEERAJ KUMAR AGARWAL ,HYDERABAD vs. INCOME TAX OFFICER, HYDERABAD

In the result, the appeal of the assessee is allowed

section 154 of the Income Tax Act, 1961. (e) The Ld. CIT(A) ought to have followed the ratio laid down by the Apex Court in the case of ITO v. Volkart Brothers and Others, 82 ITR 50 (S.C.) with regard to mistake apparent from record that qualities for an action

HARSHINI EPC PRIVATE LIMITED ,HYDERABAD vs. ITO WARD-2(3), HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

TDS. Ld. AR further submitted that the payee’s had paid the taxes in accordance with the law and therefore, no disallowance can be made by the Assessing Officer. 7. On the other hand, ld. DR had submitted that no evidence was furnished by the assessee during the course of assessment proceedings before the lower authorities and therefore, the lower

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

TDS to the tune of Rs. 30,211/- without assigning any reasons therefor. 10. The appellant craves leave to add, amend or alter any of the grounds during the course of hearing.” 2. Brief facts of the case are that the assessee-company is engaged in manufacturing of Clinker and Ordinary Portland Cement. The assessee, being the third largest cement

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

TDS provisions\nand the question of disallowance u/sec.40(a)(ia) of the Income\nTax Act, 1961 [in short “the Act”], but, failed to give any\nspecific example of any expenditure which can be subjected to\nprovisions of sec.40(a)(ia) of the Act and also the decision of\njurisdictional High Court in the case of Indwell Construction

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj