SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 43(1) of Income Tax Act. This ground is treated as allowed for statistical purposes. 11. As regards the ground relating to restriction of depreciation on mine development to 10% as against 15% claimed, as raised in AY 2011-12 as ground Nos. 9 & 10, the assessee has claimed depreciation @ 15% to the extent

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

194C is applicable to payments made by broadcasting and telecasting companies (including production of programs for broadcasting or telecasting) to advertising agencies and payments by advertising agencies to media owners (such as Doordarshan, newspapers, etc.) and it can not be extended the activities of the assessee. 14. It was submitted that after the issuance of the circular

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

194C is applicable to payments made by broadcasting and telecasting companies (including production of programs for broadcasting or telecasting) to advertising agencies and payments by advertising agencies to media owners (such as Doordarshan, newspapers, etc.) and it can not be extended the activities of the assessee. 14. It was submitted that after the issuance of the circular

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

194C is applicable to payments made by broadcasting and telecasting companies (including production of programs for broadcasting or telecasting) to advertising agencies and payments by advertising agencies to media owners (such as Doordarshan, newspapers, etc.) and it can not be extended the activities of the assessee. 14. It was submitted that after the issuance of the circular

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

194C is applicable to payments made by broadcasting and telecasting companies (including production of programs for broadcasting or telecasting) to advertising agencies and payments by advertising agencies to media owners (such as Doordarshan, newspapers, etc.) and it can not be extended the activities of the assessee. 14. It was submitted that after the issuance of the circular

INCOME TAX OFFICER, WARD-1(2), HYDERABAD vs. ATHENA GLOBAL TECHNOLOGIES LIMITED (FORMERLY M/S VJIL CONSULTING LIMITED), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

194C of the Act and thus no disallowance shall be made under section 40(a) (ia) of the Act. 6. The Ld. CIT(A) ought to have appreciated that the disallowance of Rs. 23,463/- is not warranted since the assessee has not been treated as an assessee in default u/s. 201(1) of the Act and no proceedings have

ATHENA GLOBAL TECHNOLOGIES LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

194C of the Act and thus no disallowance shall be made under section 40(a) (ia) of the Act. 6. The Ld. CIT(A) ought to have appreciated that the disallowance of Rs. 23,463/- is not warranted since the assessee has not been treated as an assessee in default u/s. 201(1) of the Act and no proceedings have

XILINX INDIA TECHNOLOGY SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-8(1), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

194C of the Act and thus no disallowance shall be made under section 40(a) (ia) of the Act. 6. The Ld. CIT(A) ought to have appreciated that the disallowance of Rs. 23,463/- is not warranted since the assessee has not been treated as an assessee in default u/s. 201(1) of the Act and no proceedings have

PROGRESSIVE CONSTRUCTIONS LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.625/Hyd/2025 Assessment Year 2021-2022 Progressive Constructions The Dcit, Limited, Hyderabad. Circle-5(1) Vs. Pin – 500 001. Telangana. Hyderabad - 500 004. Pan Aabcp2274M Telangana. (Appellant) (Respondent) Ca Pawan Kumar Chakrapani िनधा"रती "ारा/Assessee By : & Sri Santi Pavan Kumar, Advocate राज" व "ारा/Revenue By : Sri Lv Bhaskara Reddy, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 02.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

Depreciation, interest and taxes) to turnover ratio as compared to the normal in your business category and turnover range. Provide reason for low PBDIT to turnover ratio along with supporting documentary evidences. 9. It is seen that you have shown very low net profit while your receipts u/s 194C are comparatively large. Provide reasons for low profit as compared

AP TOURISM DEVELOPMENT CORPORATION LIMITED,VIJAYAWADA vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 A.P Tourism Development Vs. Dy. Cit Corporation Ltd, Circle 1(1) Vijayawada Hyderabad Pan:Aadca9817H (Appellant) (Respondent) Assessee By: Advocate R. Mohan Kumar Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 24/05/2023 Date Of Pronouncement: 24/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Ex-Parte Order Dated 13/02/2023 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An A.P State Government Corporation Incorporated Under The Companies Act, 1956 & Established With The Main Objective Of Developing Tourism Infrastructure In The State Of Andhra Pradesh. The Corporation Is A State Govt. Company Since 1976. It Filed Its Return Of Income Declaring Total Loss Of Rs.9,95,84,720/-. The Case Was Selected For Scrutiny Under Cass & Statutory Notices U/S 143(2) & 142(1) Were Issued & Delivered Electronically To The Page 1 Of 6

depreciation of Rs.56,04,368/-. The Assessing Officer further noted from the 26AS statement that the assessee has received the following amount during the year: S.No Description of the Section under which TDS Amount of income income received is made by the deductor received 1 Rental/lease 194IB 2,27,57,627 income 2 Interest 194A 95,05,223 3 Contracts