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)

TDS on various payments, the A.O. has rightly disallowed 30% of the said expenditure under Section 40(a)(ia) of the Act. The Ld. CIT(A), after considering the relevant facts, has rightly sustained the additions made by the A.O. Therefore, he submitted that, the order of the Ld. CIT(A) should be upheld. 35

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, , HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

HIL LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

HIL LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

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

35) and section 278B of the Act for the failure on its part to deposit the tax deducted at source (TDS

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

35) and section 278B of the Act for the failure on its part to deposit the tax deducted at source (TDS

NIPPON KOEI CO. LTD.,BEGUMPET vs. ADIT (INTERNATIONAL TAXATION)- 2, HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

TDS under section 192 of the Act, and since the assessee has failed to deduct tax, the disallowance under section 40(a)(i) of the Act has rightly been made and should be upheld. 11. In the rejoinder, the Ld. AR also clarified, by referring to the confirmation placed at page no. 395 of the paper book, that the term

LYCOS INTERNET LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdia

TDS remitted (4) Date remittance (5) of 27. Details of contract/sub-contracts taken/given during the year and copies of agreements relating to such contracts. 28. Please furnish names and complete mailing address of the parties to whom sub contracts were awarded, details of work cost, transportation cost and labor charges were paid. 29. Details of additions/disallowances made in earlier I.T./W.T

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim

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

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

TDS on interest on land compensation deposited in court as per court order for AY 2009-110 to 2011-12. 7. Loss due exchange fluctuation on interest on capital borrowed in forex for acquisition of machinery after such assets is put to use for AY 2009-10. 8. Restriction of depreciation on mine development to 10% as against 15% claim