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)

50,000/- and the same has been deposited into the Government account. In respect of interest on TDS, the learned counsel for the assessee submitted that, it is not an item to be disallowed under Section

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

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

50,876/- in respect of TDS deducted on mobilization advance on the ground 16 ITA No.884/Hyd/2025 & ITA 742/Hyd/2025 & C.O.No.17/Hyd/2025 Patel SEW Joint Venture that, the income relatable to the TDS claim of the assessee has not been offered to tax for the year under consideration. 15. Aggrieved by the said intimation passed under Section

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

50,876/- in respect of TDS deducted on mobilization advance on the ground 16 ITA No.884/Hyd/2025 & ITA 742/Hyd/2025 & C.O.No.17/Hyd/2025 Patel SEW Joint Venture that, the income relatable to the TDS claim of the assessee has not been offered to tax for the year under consideration. 15. Aggrieved by the said intimation passed under Section

VAZHRAA NIRMAAN PRIVATE LIMITED,HYDERABAD vs. I.T.O. CIRCLE-8(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

TDS u/s.201(1A) of the Act. The same are not relevant to the issues pressed before us. 5.2 However, regarding the payment of other interest, the Ld. AR has relied on the decision of co-ordinate bench of ITAT in the case of Analogics Tech India Limited Vs. DCIT (supra), wherein it has been held as under : “ 21. We have

ATHENA GLOBAL TECHNOLOGIES LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

50% of Rs.88,25,786/-, contending that no evidence of TDS has been produced. The assessee submitted before the Ld. CIT(A) that, as per the provision of section

INCOME TAX OFFICER, WARD-1(2), HYDERABAD vs. ATHENA GLOBAL TECHNOLOGIES LIMITED (FORMERLY M/S VJIL CONSULTING LIMITED), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

50% of Rs.88,25,786/-, contending that no evidence of TDS has been produced. The assessee submitted before the Ld. CIT(A) that, as per the provision of section

XILINX INDIA TECHNOLOGY SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-8(1), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

50% of Rs.88,25,786/-, contending that no evidence of TDS has been produced. The assessee submitted before the Ld. CIT(A) that, as per the provision of section

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

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

50% of the donation is allowable expenditure [refer section 80G (1) (ii)]even if the assessee has included the expenditure as CSR Expenditure because there is no prohibition or restriction placed by the Parliament on such a donation even if shown as CSR expenditure. The reason for saying so is that in section 80G of the Act certain restrictions

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

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

50% of the donation is allowable expenditure [refer section 80G (1) (ii)]even if the assessee has included the expenditure as CSR Expenditure because there is no prohibition or restriction placed by the Parliament on such a donation even if shown as CSR expenditure. The reason for saying so is that in section 80G of the Act certain restrictions

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals

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 as per Section 194A of the Income Tax Act. 1961 We, therefore, do not find any infirmity in the order of the CIT(A) in both the years under consideration and upholding the same, we dismiss the grounds raised by the revenue on this issue in both the years under consideration. 27. In the result, both the appeals