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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

MOHAMMED JAML 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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

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

method for determining the distance. On the other hand, the Dy. Collector and Tahsildar stated that the distance between the said land and GHMC Rajendra Nagar Circle is approximately 7 kms. It has been held by me in Para No. 7.3 above that the said lands under transfer are not agricultural lands and therefore the issue of measuring 15 I.T.A

R. SUBBA LAXMI, HYDERABAD,HYDERABAD vs. ITO, WARD-11(5), HYDERABAD, HYDERABAD

In the result, this appeal is allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

VISWANATHA REDDY POTHAM, HYDERABAD,HYDERABAD vs. ITO, WARD-11(5), HYDERABAD, HYDERABAD

In the result, this appeal is allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

JILLELA DASARATHA REDDY, REP BY GPA HOLDER, J PEDDA VENKATA REDDY , HYDERABAD ,HYDERABAD vs. ITO, WARD-11(5), HYDERABAD, HYDERABAD

In the result, this appeal is allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

KHAMBHAMPATI JAYALAKSHMI, HYD,HYDERABAD vs. ITO, WARD-11(5), HYDERABAD, HYDERABAD

In the result, this appeal is allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

M.S. LAKSHMI BAI, HYDERABAD,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD, HYDERABAD

In the result, this appeal is allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

RAMA RAO GOTTUMUKKALA, HYD,HYDERABAD vs. ITO, WARD-11(3), HYD, HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

KONDAL RAO KURMYAGARI, HYD,HYDERABAD vs. ITO, WARD-11(5), HYD, HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

TP Act.". From the above, it is clear that “Willingness to perform" has to be adjudged on the basis of the reality of facts in each case. 12.4. The Hon'ble Supreme Court in the case of CIT Vs. Balbir Singh Maini (supra) in the judgment dt. 04-10-2007 has clearly held that for the purpose of Section

DCIT., CIRCLE 8(1), HYDERABAD vs. EAST INDIA PETROLEUM LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.1087/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Deputy Commissioner Of Vs. East India Petroleum Income Tax Limited Circle-8(1)(Incharge) Hyderabad Hyderabad [Pan : Aaace4494K] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri H.Srinivasulu, Ar रधजस् व द्वधरध/Revenue By: Ms.M.Narmada, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 16/01/2025 घोर्णध की तधरीख/Date Of 06/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Revenue Is Directed Against Order Dated 19.08.2024 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre (Nfac), Delhi, Pertaining To A.Y.2018-19. 2. The Brief Facts Of The Case Are That The Assessee, Engaged In The Business Of Providing Terminalling Services To Oil Marketing Companies For Storage Of Bulk Liquid Products Including Fuels Like High Speed Diesel, Motor Spirit, Petroleum

TP No.463/Hyd/2022 and the decision in the case of Texksystems Global Services Pvt.Ltd. Vs.DCIT in ITA No.290/Hyd/2023. 11. We have heard both the parties, perused the material on record and gone through the orders of the authorities below. We have also carefully considered the relevant case laws referred to by both the parties in support of their arguments. There

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

TP)A.1550/Bang/2012 Page-29 subscription. However, the segmental profit and loss accounts for software development services and product development are not given separately. Further, as pointed out by the learned Authorised Representative, the Pune Bench of the Tribunal in the case of F -Gain Communications Pvt. Ltd. (supra) has directed that since the income of this company includes income from

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

TP)A.1550/Bang/2012 Page-29 subscription. However, the segmental profit and loss accounts for software development services and product development are not given separately. Further, as pointed out by the learned Authorised Representative, the Pune Bench of the Tribunal in the case of F -Gain Communications Pvt. Ltd. (supra) has directed that since the income of this company includes income from