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

80G and\n80GGB], the deduction u/sec.80IA is allowable to the extent\nof Rs.43,04,93,491/- only and the balance amount of\nRs.5,58,33,404/- is disallowed u/sec.80IA of the Act and\nmade the addition accordingly and assessed the total\nincome of the assessee at Rs.5,58,33,404/- vide order dated\n31.03.2016 passed u/sec.143(3) r.w.s.153A

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

80G and\n80GGB], the deduction u/sec.80IA is allowable to the extent\nof Rs.43,04,93,491/- only and the balance amount of\nRs.5,58,33,404/- is disallowed u/sec.80IA of the Act and\nmade the addition accordingly and assessed the total\nincome of the assessee at Rs.5,58,33,404/- vide order dated\n31.03.2016 passed u/sec.143(3) r.w.s.153A

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

In the result appeals filed by the Revenue\nITA

80G and\n80GGB], the deduction u/sec.80IA is allowable to the extent\nof Rs.43,04,93,491/- only and the balance amount of\nRs.5,58,33,404/- is disallowed u/sec.80IA of the Act and\nmade the addition accordingly and assessed the total\nincome of the assessee at Rs.5,58,33,404/- vide order dated\n31.03.2016 passed u/sec.143(3) r.w.s.153A

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

80G and\n80GGB], the deduction u/sec.80IA is allowable to the extent\nof Rs.43,04,93,491/- only and the balance amount of\nRs.5,58,33,404/- is disallowed u/sec.80IA of the Act and\nmade the addition accordingly and assessed the total\nincome of the assessee at Rs.5,58,33,404/- vide order dated\n31.03.2016 passed u/sec.143(3) r.w.s.153A

INFOR (INDIA) PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -2(1), HYDERABAD

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

80G of the Act amounting to Rs. 7,91,500 while computing assessed taxable income in the computation sheet forming part of the assessment order. 17. On the facts and in the circumstances of the case and in law, the Ld AO erred in not granting of credit of tax deducted at source ('TDS ') amounting

ADP PRIVATE LIMITED,RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

80G of the Act amounting to INR 10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction. 22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source ('TDS

ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

80G of the Act amounting to INR 10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction. 22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source ('TDS