DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 80A(5) r.w.s. 80AC. The AO while disallowing the claim also observed that the appellant is a works contractor and the company executes contract only and is not a developer for the 23 projects on which deduction u/s. 80IA has been claimed. In view of the same an opportunity was given to the AO to explain the same

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 80A(5) r.w.s. 80AC. The AO while disallowing the claim also observed that the appellant is a works contractor and the company executes contract only and is not a developer for the 23 projects on which deduction u/s. 80IA has been claimed. In view of the same an opportunity was given to the AO to explain the same

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

80A(5) and Section\n80AC are satisfied is contrary to law and devoid of merit\nand cannot be accepted.\n\n32.\nIn this view of the matter and considering the\nfacts and circumstances of the case, we are of the\nconsidered view that the assessee cannot make a fresh\nclaim of deduction under Chapter VI-A of the Income

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

80A(5) and Section\n80AC are satisfied is contrary to law and devoid of merit\nand cannot be accepted.\n32.\nIn this view of the matter and considering the\nfacts and circumstances of the case, we are of the\nconsidered view that the assessee cannot make a fresh\nclaim of deduction under Chapter VI-A of the Income Tax\nAct

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

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

80A read with Section 80AC of the Act, and also as per the provisions of Section 80-IA(7) of the Act, where it is mandatory to file the audit report in Form No. 10CCB along with the return of income filed under Section 139(1) of the Act, the claim of deduction

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

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

80A read with Section 80AC of the Act, and also as per the provisions of Section 80-IA(7) of the Act, where it is mandatory to file the audit report in Form No. 10CCB along with the return of income filed under Section 139(1) of the Act, the claim of deduction

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

TDS to the tune of Rs. 30,211/- without assigning any reasons therefor. 10. The appellant craves leave to add, amend or alter any of the grounds during the course of hearing.” 2. Brief facts of the case are that the assessee-company is engaged in manufacturing of Clinker and Ordinary Portland Cement. The assessee, being the third largest cement

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

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 was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under