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411 results for “TDS”+ Section 31clear

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Key Topics

Section 153C104 Addition to Income70 Section 143(3)60 Section 13251 Search & Seizure36 Disallowance34 Section 37(1)31 Section 153A29 Section 80I29 Deduction

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

In the result, the appeal of the assessee for A

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

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

31,153/- under Section 40(a)(ia) of the Income-tax Act, 1961 for non-deduction of TDS on subcontract

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

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

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

31,153/- under Section 40(a)(ia) of the Income-tax Act, 1961 for non-deduction of TDS on subcontract

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

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

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

31,153/- under Section 40(a)(ia) of the Income-tax Act, 1961 for non-deduction of TDS on subcontract

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

ITA 1237/HYD/2025[2022-23]Status: DisposedITAT Hyderabad21 Jan 2026AY 2022-23

For Appellant: \nShri P. Murali Mohan Rao, CAFor Respondent: \nShri K. Vinoth Kannan

Section 154Section 200Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

section(s) 279B, 2(35) and\nsection 278B of the Act for the failure on its part to deposit the tax deducted at\nsource (TDS) within the statutory time limit. It was observed that though the\nassessee company had deducted tax at source (TDS), but delayed deposit of\nthe same by 31

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

ITA 1236/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-22

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

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan

Section 154Section 200Section 200(3)Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

section 278B of the Act for the failure on its part to deposit the tax deducted at source (TDS) within the statutory time limit. It was observed that though the assessee company had deducted tax at source (TDS), but delayed deposit of the same by 31

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

ITA 1179/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Section 142(1)Section 143(3)Section 263Section 36(1)(iii)Section 36(1)(va)Section 41(1)Section 68

TDS and further\ndisallowance of EPF & ESI under Section 36(1)(va) for Rs.\n3,66,095/-, addition towards disallowance of interest expenditure\nunder Section 36(1)(iii) for Rs. 11,08,678/-, disallowance of\nexpenses claimed by the assessee under the head ‘trade discounts'\nand 'seed purchases' to the tune of Rs. 18,31

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

31,631/- and U/s 194J of Rs. 1,58,39,885/-. The CIT(A) deleted the said disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

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 :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR

Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47Section 56Section 56(2)(viia)Section 56(2)(viiia)

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

ANALOGICS TECH INDIA LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed

ITA 247/HYD/2023[2018-19]Status: DisposedITAT Hyderabad08 Sept 2023AY 2018-19

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

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Shakeer Ahamed, Sr

Section 143(2)Section 143(3)Section 2(24)(x)Section 37Section 37(1)

TDS etc are allowable expenditure under section 37(1) of the Act. In view of the above fact, respectfully following the decision of Kolkata Bench of ITAT, we hold that such expenses are not disallowable under section 37(1) of the Act. Further, VAT laws, provident laws and service tax laws clearly provide for payment of interest if there

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

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

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar

Section 133ASection 200(3)Section 272ASection 272A(2)(k)

TDS to the credit of Central Government. Similar ratio has been laid :- 16 -: ITA Nos. 1528 to 1530Hyd/2016 down by the Chandigarh Bench of Tribunal in Ashirwad Complex case (supra). Accordingly, we hold so. 29. Another issue raised in some of the appeals is that where all quarterly returns relating to assessment year 2011-12 were filed on one date

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

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

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar

Section 133ASection 200(3)Section 272ASection 272A(2)(k)

TDS to the credit of Central Government. Similar ratio has been laid :- 16 -: ITA Nos. 1528 to 1530Hyd/2016 down by the Chandigarh Bench of Tribunal in Ashirwad Complex case (supra). Accordingly, we hold so. 29. Another issue raised in some of the appeals is that where all quarterly returns relating to assessment year 2011-12 were filed on one date

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

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

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar

Section 133ASection 200(3)Section 272ASection 272A(2)(k)

TDS to the credit of Central Government. Similar ratio has been laid :- 16 -: ITA Nos. 1528 to 1530Hyd/2016 down by the Chandigarh Bench of Tribunal in Ashirwad Complex case (supra). Accordingly, we hold so. 29. Another issue raised in some of the appeals is that where all quarterly returns relating to assessment year 2011-12 were filed on one date