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)

44,24,840/- under Section 40(a)(ia) of the Act for non-deduction of TDS under Section 194C of the Act. 56. In the result

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

TDS),\nCPC, Ghaziabad, considering the TDS/TCS statements passed orders under\nsection(s) 200A/206CB r.w.s 154 r.w.s 200A for the respective quarters,\nwherein demands under section 201(1A), 234E and 220(2) were raised, as\nunder:\nForm No.\nQuarter\nDate of Date of\nfiling of\nfiling of\nquarterly rectification\nreturn\nOrder u/s.\nby CPC\nDate of 234E

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

44,340/- towards TDS, out of total disallowances of Rs.4,10,61,665/-. 10. In so far as balance amount of Rs.1,03,93,805/- which includes part of TDS liability and part of service tax liability along with unpaid liability towards professional tax, PF and sales tax, the appellant could not furnish relevant evidences including challans for payment

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

44,340/- towards TDS, out of total disallowances of Rs.4,10,61,665/-. 10. In so far as balance amount of Rs.1,03,93,805/- which includes part of TDS liability and part of service tax liability along with unpaid liability towards professional tax, PF and sales tax, the appellant could not furnish relevant evidences including challans for payment

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. IL & FS ENGINEERING & CONSTRUCTIONS CO. LIMITED , HYDERABAD

44,634\nDisallowance of Technical / professional Fees on\nwhich TDS is not deducted u/s 40(a)(ia)\n30,47,205\nUnexplained expenditure u/s 69C\n15,81,830\nDisallowance of interest on borrowings against\ninterest free advances/loans to related concern\n6,99,46,218\nDisallowance of account unverifiable labour\n6,41,94,042\ncharges\nDisallowance of unexplained\nsub-contract

IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

44,634\nDisallowance of Technical / professional Fees on\nwhich TDS is not deducted u/s 40(a)(ia)\n30,47,205\nUnexplained expenditure u/s 69C\n15,81,830\nDisallowance of interest on borrowings against\ninterest free advances/loans to related concern\n6,99,46,218\nDisallowance of account unverifiable labour\n6,41,94,042\ncharges\nDisallowance of unexplained\nsub-contract

ACIT, CENTRAL CIRCLE-2(1), HYDERABAD vs. TRIDENT CHEMPHAR LIMITED, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Asst. Commissioner Of Income Vs. M/S. Trident Chemphar Ltd. Hyderabad. Tax, Central Circle – 2(1), Pan : Aaeft8416H. Hyderabad. (Appellant) (Respondent) Assessee By: Shri B.G. Reddy Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 09.01.2023 Date Of Pronouncement: 09.01.2023

section is about genesis or accruing or arising in India, by virtue of connection with the property in India, control and management vested in India, which are not satisfied in the present cases. Under these circumstances, withdrawal of earlier circulars issued by the CBDT has no assistance to the Department, in any way, in disallowing such expenditure. It appears that

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERBAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE- 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

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

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

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

TDS), and other similar payments are allowable expenditures under section 37(1) of the Income Tax Act and are compensatory in nature and he has drawn our attention to section 50 of the GST Act which provides as under : “Section 50- Interest on delayed payment of tax.- (1) Every person who is liable to pay tax in accordance with

ACIT., CIRCLE-6(1), HYDERABAD vs. NEW CLUB, HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

44,256/-, 9. Any other ground that may be urged at the time of hearing.” 3. The brief facts of the case are that the assessee is a club, did not file its return of income under section 139 of the Income Tax Act, 1961 (“the Act”). Accordingly, reassessment proceedings under Page 2 of 12 New Club section

DCIT., CENTRAL CIRCLE, TIRUPATI vs. BI MINING PRIVATE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.709/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Dy. Cit Vs. M/S Bi Mining (P) Ltd Central Circle Hyderabad Hyderabad Pan: Aagcb6685D (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri K.N. Suresh Babu, Dr िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram, Advocate सुनवाई की तारीख/Date Of Hearing: 05/11/2024 घोषणा की तारीख/Pronouncement: 26/11/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 28/05/2024 Of The Learned Cit (A)-3, Visakhapatnam, Relating To A.Y.2017-18. 2. The Revenue Raised The Following Grounds: “1. The Order Of The Learned Cit (A) Is Erroneous Both On The Facts & In Law. 2. Under The Facts & Circumstances, The Learned Cit (A) Has Erred In Directing The Assessing Officer To Allow Credit Of Tds Without Appreciating The Fact That, The Claim Of The Assessee

44,358/- as per provisions of Rule 37BA(3)(ii) of the Income Tax Rules, 1962. The learned CIT (A) without appreciating the relevant facts, simply allowed TDS credit, even though the provisions of section

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

TDS u/s 194C of the I.T. Act and deducted tax at source. 5. The Ld. CIT(A) erred in law and on facts in granting relief by not considering the fact that the case of the assessee is not that of non- deduction on contract payments but a case of tax deducted at source and not fully deposited within

SLR INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

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

44,290/-. The case has been selected for scrutiny for verification of genuineness of expenses and the assessment has been completed under Section 143(3) r.w.s.143(3A) & 143(3B) of the Income Tax Act, 1961 on 09-04-2021 and accepted the income returned by the assessee.\n\n3. The case has been, subsequently taken up for revision proceedings