MOHMOODA BEGUM,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHAMMED ABBAS,RANGA REDDY vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHAMMED SAYEED QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHMOODA BEGUM,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHAMMED GHANI QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHAMMED SAYEED QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHAMMED ABBAS,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

MOHAMED GHANI QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

gains if any, arises in the AY 2009-10 and not in 2008-09. (iv) The transfer of property has taken place onIy in the A Y 2009-10 and not in AY 2008-09 as per Section 53A of Transfer of Property Act. v) Documents/claims/deductions/expenses submitted but not allowed. 5. As regards Properties sold are not Capital Assets u/s.2

ALPA INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -1(1), HYDERABAD

In the result, the appeal of the assessee company is partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Us:

capital subsidy amortization; and (v) miscellaneous income. The A.O. was of the view that as the aforesaid receipts did not fall within the meaning of “profits derived” from the eligible undertaking, therefore, the same were not eligible for deduction U/s. 80IC of the Act. 6. Accordingly, the A.O. based on his aforesaid deliberations confined the assessee’s claim for deduction

KRISHNA CONSTRUCTIONS,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:

capital gain from acquisition of smart play startup by aricent and accordingly we set a-side the order of the AO being without jurisdiction & bad in law. 9.12. As the additional grounds raised by the assessee are allowed and accordingly other ground of appeal on merits of the case are not adjudicated and are kept open.” 9.6. Thus, the Tribunal

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

capital in nature, without appreciating that the same qualifies as interest under the provisions of the Income-tax Act, 1961 and the Appellant had also deducted tax at source in respect of finance charges. 18. Without prejudice to the above, assuming without admitting. even if the interest and finance charges in relation to global acquisition is considered to benefit

HARISH KUMAR GADDIPATHI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(2), HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Capital Gains in the return of income filed for the A.Y 2010-11. Therefore, the assessment was reopened by issuance of a notice u/s 148. In response to the said notice, the assessee filed a letter dated 3.4.2017 requesting to treat the return of income filed on 21.01.2011 as the return filed in compliance of the notice

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD vs. AMRUT PRASAD PATNAM , HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

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

gain saying that while this power could be exercised by the Appellate Tribunal suo motu the jurisdiction vested in the Tribunal could be got invoked at the instance of one of the parties before it. 10. Before proceeding further let us examine the nature of the documents available at pages 2 to 7 which are sought to be admitted

SRINIVAS UPPU ,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

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

gain saying that while this power could be exercised by the Appellate Tribunal suo motu the jurisdiction vested in the Tribunal could be got invoked at the instance of one of the parties before it. 10. Before proceeding further let us examine the nature of the documents available at pages 2 to 7 which are sought to be admitted

SRINIVAS UPPU,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

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

gain saying that while this power could be exercised by the Appellate Tribunal suo motu the jurisdiction vested in the Tribunal could be got invoked at the instance of one of the parties before it. 10. Before proceeding further let us examine the nature of the documents available at pages 2 to 7 which are sought to be admitted

P AMRUTH PRASAD,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

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

gain saying that while this power could be exercised by the Appellate Tribunal suo motu the jurisdiction vested in the Tribunal could be got invoked at the instance of one of the parties before it. 10. Before proceeding further let us examine the nature of the documents available at pages 2 to 7 which are sought to be admitted

P AMRUTHA PRASAD ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

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

gain saying that while this power could be exercised by the Appellate Tribunal suo motu the jurisdiction vested in the Tribunal could be got invoked at the instance of one of the parties before it. 10. Before proceeding further let us examine the nature of the documents available at pages 2 to 7 which are sought to be admitted

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

capital in the markets, overall economic development and level of competition and whether the markets are wholesale or retail. 9.1 He further submitted that this company offers end to end business solutions including product support, product engineering and lifecycle solutions, artificial intelligence, software products, business platforms and solutions. Further, he submitted that it has a turnover