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

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

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

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 , 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

2, 3 7 Tracks & Towers Infratech Pvt.Ltd. (Part IX) and 4 are dismissed. Now, the ground which left for adjudication is ground No. 1 and the same reads as under: "1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A)-l, Nashik was justified in allowing the claim of Section 80IA

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

2, 3 7 Tracks & Towers Infratech Pvt.Ltd. (Part IX) and 4 are dismissed. Now, the ground which left for adjudication is ground No. 1 and the same reads as under: "1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A)-l, Nashik was justified in allowing the claim of Section 80IA

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

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

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining