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)

96,350/- shown in the Audited Profit & Loss Account is the final net profit actually arrived by the assessee company for A.Y. 2017-18. Further, the A.O. had also made 30% disallowance of the said difference of Rs. 90,00,000/- under Section 40(a)(ia) of the Act, for non-deduction of TDS

ITO (INTERNATIONAL TAXATION)-1, HYDERABAD vs. KESAVA KUMAR KUNAPUREDDY, HYDERABAD

In the result, the appeal of the Revenue is dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

96,000/- on the ground that, the assessee has failed to invest unutilized amount of capital gain derived from sale of property in the Capital Gain Deposit Account Scheme on or before filing of return of income under Section 139(1) of the Act, and also failed to prove completion of construction of new residential house property within three years

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the expenditure amounting to Rs. 96,28,868. However, no disallowance were made under section 40(a)(ia) of the Act since

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the expenditure amounting to Rs. 96,28,868. However, no disallowance were made under section 40(a)(ia) of the Act since

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the expenditure amounting to Rs. 96,28,868. However, no disallowance were made under section 40(a)(ia) of the Act since

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the expenditure amounting to Rs. 96,28,868. However, no disallowance were made under section 40(a)(ia) of the Act since

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the expenditure amounting to Rs. 96,28,868. However, no disallowance were made under section 40(a)(ia) of the Act since

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the expenditure amounting to Rs. 96,28,868. However, no disallowance were made under section 40(a)(ia) of the Act since

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

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

96,903/-respectively needs to be deleted. 23. Per contra, learned DR heavily relied on the order of the learned Assessing Officer and the learned CIT(A). He submitted that merely because the payments have been made through account payee cheques or through RTGS and that the TDS has been deducted, cannot justify the allowance of such expenditure especially when

SURYAKANTH REDDYSHEETYWAR,ADILABAD vs. ITO., WARD-1, NIRMAL

In the result, appeal of the assessee is treated as allowed for\nstatistical purposes

96,517/- was denied by the CPC, Bengaluru\non the ground that the income to the full extent of TDS claimed has not\nbeen declared by the assessee in his return of income. Aggrieved\nassessee preferred an appeal before the learned CIT(A).\n3. Learned CIT(A) dismissed the appeal of assessee ex-parte by\nholding that during the course