ACIT, CIRCLE-2(1), HYDERABAD vs. HINDUJA NATIONAL POWER CORPORATION LIMITED, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

depreciation of Rs. 271,70,42,063/- (Rs. 6,33,98,10,083/- Rs. 362,27,68,020/-) is disallowed and added back to the income returned. Addition: Rs. 271,70,42,063/- 13 Hinduja National Power Corporation Ltd. 7. The CIT-DR submitted that the scope and ambit of Section 32(1)(iia) of the Act, as well

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

10, section 10A[, section 10AA], clause (b) of sub-section (1) of section 12A, section 44AB [, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, [section 115JB, 5[section 115JC] or section 115VW] [or to give a notice under clause (a) of sub-section (2) of section

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

14. During the appeal hearing, the Ld.AR submitted that for initial products, Visual Source Safe-VSS was used later on TFS was used. All the applications were developed by using Microsoft Technologies including Visaual Studio, C#Net, ASP.NET, Ajax, J Query, JavaScript, HTMS, XML, TFS (Team Foundation Servicer) and SQL server and all these products are transferred using FTP (File

THE ICFAI SOCIETY,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:

depreciation which was not charged against income. 10. That the order of the CIT (A) is bad in law and facts in arbitrarily rejecting the condonation of delay petition in filing Form 35 for following reason; The appeal has been already decided on merit through a speaking order. (ii) The CIT (A) rejected the condonation of delay petition after

REPAL GREEN POWER PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -3(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, The Dcit, Circle-8(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) आ.अपी.सं /Ita No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

depreciation disallowed in the previous year. 7 ITA.Nos.125 & 474/Hyd./2022 Investment allowance under Section 32AD 8. On the facts and circumstances of the case and in law, the Id. AO, under the direction of the Hon'ble DRP, erred in not appreciating that the Appellant ought to be granted investment allowance as per Section 32AD of the Act. Initiation

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

10 BSCPL Aurang Tollway Limited the Revenue, and thus, set aside the assessment order passed by the A.O. and directed the A.O. to pass suitable order disallowing the excess claim of depreciation, which resulted on account of allowing depreciation instead of amortisation amounting to Rs. 18,104.27 lakhs and reduce the resultant loss to be carried forward to the subsequent

REPAL GREEN POWER PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE 8(1), HYDERABAD

In the result, both the appeals of the Assessee are\nallowed

depreciation under Section 32(ia), without revising the\nopening WDV of plant and machinery on account of the amount of\ndepreciation disallowed in the previous year.\nInvestment allowance under Section 32AD\n8. On the facts and circumstances of the case and in law, the Id. AO,\nunder the direction of the Hon'ble DRP, erred in not appreciating\nthat