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)

Section 40(a)(ia) of the Act for non-deduction of TDS. Therefore, he submitted that, the addition made by the A.O. should be deleted. 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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

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

TDS provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

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 provisions of Section 194A are not attracted to Judgment Debtors. We draw your kind attention to the following case laws: 1. Madhusudan Shrikrishna Vs Emkay Exports 188 Taxman 195 (Born HC)Paper Book pages 54

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

54,348/-, but had not filed its return of income for the subject year, i.e., AY 2014-15, initiated proceedings under section 147 of the Act. Notice under section 148 of the Act, dated 27/03/2021, was issued to the assessee company. In compliance, the assessee company filed its return of income on 21/10/2021, declaring its income

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 Rs.26,95,847/- towards interest on GST. Accordingly, the Assessing Officer completed the assessment and passed order on 29.04.2021 u/s 143(3) r.w.s. 144B of the I.T. Act. 4. Feeling aggrieved with the order passed by the assessing officer, assessee filed appeal and thereafter, it was migrated to the ld.CIT(A), NFAC, Delhi, who dismissed the appeal

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

section 148 of the Act. In this Page 6 of 12 New Club regard, we have gone through relevant portion of page nos. 6 to 8 of the order of Ld. AO, which is to the following effect: “Considering the above specified high-value transactions, we would like to provide you the following explanation for the same. 1) Cash Deposits

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

54,27,201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed. 3. Aggrieved, assessee filed an appeal before the learned CIT(A), who allowed the appeal in favour of the assessee vide order dated 16/06/2017 and the said order was confirmed

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

54,27,201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed. 3. Aggrieved, assessee filed an appeal before the learned CIT(A), who allowed the appeal in favour of the assessee vide order dated 16/06/2017 and the said order was confirmed

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

54,27,201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed. 3. Aggrieved, assessee filed an appeal before the learned CIT(A), who allowed the appeal in favour of the assessee vide order dated 16/06/2017 and the said order was confirmed

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

54,27,201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed. 3. Aggrieved, assessee filed an appeal before the learned CIT(A), who allowed the appeal in favour of the assessee vide order dated 16/06/2017 and the said order was confirmed

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

54,27,201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed. 3. Aggrieved, assessee filed an appeal before the learned CIT(A), who allowed the appeal in favour of the assessee vide order dated 16/06/2017 and the said order was confirmed