THOTA RAMAIAH L/R T VASUNDHARA,HYDERABAD vs. ACIT, CIRCLE-4(1), , HYDERABAD

In the result, the appeal of the assessee is allowed

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

TDS Certificates etc. Ld. AR further submitted that section 40A(3) of the Act is applicable only to those expenditures

SHASHIKALA RAM KUMAR ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, appeal of the assessee is allowed in part

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

TDS in respect of interest and financial charges, and Rs. 2,62,06,238/- under section 40A(3) of the Act for making

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

TDS, the ground no.9 of the assessee relates to the disallowance of Rs.5,73,480/- under section 40A(3) of the Act and the ground

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

TDS, the ground no.9 of the assessee relates to the disallowance of Rs.5,73,480/- under section 40A(3) of the Act and the ground

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

40A(2)(b) of the Act. ITA NO.1633/HYD/2014 : 6. The Revenue has raised as many as 5 grounds in this appeal. The Ground Nos. 1 and 5 are general in nature, hence not required to be separately adjudicated. ITA No.1633/Hyd/2014 Page 5 7. Ground No.2 of the Revenue relates to deletion made by the Ld. CIT(A) of the withdrawal

M/S. COUNTRY CLUB INDIA LTD.,,HYDERABAD vs. ACIT, CIRCLE-1(2), HYDERABAD

In the result, the grounds of the appeal of the assessee on this issue are allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

40A(3) is not correct and hence may please be deleted. 7. That learned CIT(A) has given a direction to the AO to verify the payments made for TDS not deducted cases. As nothing is outstanding as payable at the end of year, the amount cannot be disallowed

DY.CIT, CIR-1(2), HYDERABAD vs. M/S CUNTRY CLUB (I) LIMITED,, HYDERABAD

In the result, the grounds of the appeal of the assessee on this issue are allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

40A(3) is not correct and hence may please be deleted. 7. That learned CIT(A) has given a direction to the AO to verify the payments made for TDS not deducted cases. As nothing is outstanding as payable at the end of year, the amount cannot be disallowed

M/S COUNTRY CLUB (INDIA) LTD,HYDERABAD vs. ADDL. CIT, RANGE-1, HYDERABAD

In the result, assessee’s appeal is treated as partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmancountry Club Hospitality & Vs Addl. Cit, Range-1 Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent) Asstt. Commissioner Of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent)

section 40A(3) of the Act. He also drew our attention to the details of the payments at Pages 8 to 12 of the paper book filed by him and submitted that all these details were filed before the authorities below, but they have not looked into and have not verified them. Thus, he requested that

ACIT, CIRCLE-1(2), HYDERABAD vs. M/S. COUNTRY CLUB (I) LTD,, HYDERABAD

In the result, assessee’s appeal is treated as partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmancountry Club Hospitality & Vs Addl. Cit, Range-1 Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent) Asstt. Commissioner Of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent)

section 40A(3) of the Act. He also drew our attention to the details of the payments at Pages 8 to 12 of the paper book filed by him and submitted that all these details were filed before the authorities below, but they have not looked into and have not verified them. Thus, he requested that

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

40a(ia) of the I. T. Act and not the second proviso of this sub-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

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

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

40A(3) of the Act. 2) Grounds 5 to 7: Disallowance of Rs.21,08,45,001 under section 40(a)(ia) of the Act. 3) Grounds 8 and 9: Payments made to parties amounting to Rs.4.8 crores without TDS

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.283, 284 & 286/Hyd/2024 (निर्धारण वर्ष/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Company Limited Kothagudem Pan:Aaact8873F Vs. Acit, Circle - 1 Khammam & Acit, Circle 13(1) Hyderabad & आ.अपी.सं / Ita Nos.300, 301 & 308/Hyd/2024 (निर्धारण वर्ष/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Dy. Cit, Circle 13(1) Hyderabad (Appellant) Singareni Collieries Company Limited Kothagudem Pan:Aaact8873F (Respondent) निर्धारिती द्वारा / Assessee By: Shri M.V.Anil Kumar, Advocate राजस्व द्वारा / Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख / Date Of Hearing: 10/06/2025 घोषणा की तारीख / Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

40A(9) of the Income Tax Act, 1961. 5. Your Appellant submits that the CIT(A) as well as the Assessing Officer disallowed investment allowance under section 32AC of Rs.240,00,69,986/- on assumption that electricity is not an article or thing and also ignored the bills and certificates in support of acquisition and installation, on assumption, which

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS has been made from the sub-contract payment of Rs.47,06,061/- as per the provisions of the Act. Learned Assessing Officer shall decide the issue as per facts and law, after giving due opportunity of being heard to the assessee. We hold and direct accordingly. This ground raised by the assessee is accordingly treated as allowed for statistical