ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

bogus, it should be added to\nincome from cement unit or power unit accordingly, instead of\nattributing them to 801A deduction. Hence it is held that 1%\ndisallowance of total expenses of the company from deduction u/s\n80IA is unwarranted. As a result, ground no 4 is allowed.\n6. Ground No.5 is raised against disallowance U/s 80IA to the tune

R.K.INFRACORP PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

801A of the Act of Rs. 15,18,20,494/-). The assessee company\nhad disclosed its “book profit” under section 115JB of the Act at Rs.\n24,69,59,809/-. Subsequently, the case was selected for scrutiny\n5\nITA No.235 & 363/Hyd/2025\nR.K. INFRACORP PRIVATE LIMITED T\nassessment and notice under section 143(2) of the Act, dated\n11/06/2021 was issued

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

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

801A as claimed by the assessee. The Hon'ble ITAT in appellant's own case for the asst years 2008-09, 2009-10, 2011-12 & 2012-13 in ITA Nos.910,911/Hyd/201S, dated 22-01-2016, has upheld the deduction u/s.80IA(4) of the assessee. Respectfully following the Page 21 of 37 M/s. Sushee Infra & Mining Limited, batch decision

NCC LIMITED, ,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(1),, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

NCC LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

NCC LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

ACIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD vs. NCC LIMITED, HYDERABAD, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

ACIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD vs. NCC LIMITED, HYDERABAD, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

ACIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD vs. NCC LIMITED, HYDERABAD, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

ACIT, CENTRAL CIRCLE-1(1), HYDERABAD, HYDERABAD vs. NCC LIMITED, HYDERABAD, HYDERABAD

Accordingly, we delete the same. Thus, this ground is partly allowed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A(4) of the Act, reliance is placed on the decision of the Hon'ble ITAT Hyderabad in the case of NEC-NCC-Maytas JV ITA No.496/H/2018 dated 12.05.2021.” 30. Per contra, the learned AR submitted that the learned CIT(A) had passed the order after seeking a remand report from the Assessing Officer in respect of all the A.Ys

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. R.K.INFRACORP PRIVATE LIMITED, HYDERABAD

801A of the Act of Rs. 15,18,20,494/-). The assessee company\nhad disclosed its “book profit” under section 115JB of the Act at Rs.\n24,69,59,809/-. Subsequently, the case was selected for scrutiny\n5\nITA No.235 & 363/Hyd/2025\nR.K. INFRACORP PRIVATE LIMITED T\nassessment and notice under section 143(2) of the Act, dated\n11/06/2021 was issued