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

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

depreciation on the same. 7.1. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred disallowing the foreign remittance made towards R&D Services availed from Dr. Reddy's Research & Development B.V. (formerly known as Octoplus B.V.) and Support services avalled from Dr Reddy's Laboratories Inc USA under section

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

depreciation on the same. 7.1. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred disallowing the foreign remittance made towards R&D Services availed from Dr. Reddy's Research & Development B.V. (formerly known as Octoplus B.V.) and Support services avalled from Dr Reddy's Laboratories Inc USA under section

COROMANDEL INTERNATIONAL LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(2), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.738/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Coromandel International Vs. Dcit, Limited, Circle-2(2), Hyderabad. Hyderabad. Pan: Aaacc7852K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Sp Chidambaram, Advocate Assessee Represented By राज"वका""त"न"ध"व/ : Ms. U. Mini Chandran, Cit-Dr Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 02/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 18/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Coromandel International Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 24/02/2025 For The Assessment Year (“A.Y.”) 2015-16. Page 1 Of 17 Coromandel International Limited Vs. Dcit 2. The Assessee Has Raised The Following Grounds Of Appeal:

250 of the Income-tax Act, 1961 (the Act), dated 24 February 2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred as 'Ld. CIT'), in so far as it is prejudicial to the Appellant, is contrary to law, facts and circumstances of the case. b. The Ld. CIT has erred

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

depreciation accordingly. Hence, this ground of appeal is partly allowed. 15. The assessee challenged the order passed under section 250 with reference to section 143(3) r.w.s. 263 of the Income Tax Act 1961 by the ld.CIT(A) dt.27.05.2011 before the ITAT. The grounds of appeal raised by the assessee in the appeal under section 250 with reference to section

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

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

depreciation accordingly. Hence, this ground of appeal is partly allowed. 15. The assessee challenged the order passed under section 250 with reference to section 143(3) r.w.s. 263 of the Income Tax Act 1961 by the ld.CIT(A) dt.27.05.2011 before the ITAT. The grounds of appeal raised by the assessee in the appeal under section 250 with reference to section

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

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

depreciation accordingly. Hence, this ground of appeal is partly allowed. 15. The assessee challenged the order passed under section 250 with reference to section 143(3) r.w.s. 263 of the Income Tax Act 1961 by the ld.CIT(A) dt.27.05.2011 before the ITAT. The grounds of appeal raised by the assessee in the appeal under section 250 with reference to section

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

4 to 11 of its order, the\nHon'ble High Court has held as under:\n4.\nIn respect of the claim of depreciation, the assessee had added the\nunabsorbed depreciation of the amalgamating company to the written\ndown value and claimed depreciation on the resultant amount. The\nAssessing Officer allowed depreciation only on the written down\nvalue

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

250/- under section 40A(9) of the Income Tax Act, 1961.\nFor this and for such other grounds that may be urged at the time of hearing your appellant\nsubmits that the additions made by the Assessing Officer may be deleted.\nITA No.308/Hyd/2024 (A.Y 2020-21) Revenue\n(i) Whether the Order of the Ld.CIT(Appeal) is erroneous on facts

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, assessee's appeals for the A

250/- under Section 40A(9) of the Income Tax Act, 1961.\nFor this and for such other grounds that may be urged at the time of hearing your appellant\nsubmits that the additions made by the Assessing Officer may be deleted.\nITA No.308/Hyd/2024 (A.Y 2020-21) Revenue\n(i)\n(ii)\n(iii)\n(iv)\n(v)\n(vi)\nWhether

MANJU DUDALA,HYDERABAD. vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD.

In the result, appeal ITA

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

250/- was distributed among three companies and, as a result, the value of asset of appellant company as on 01.04.2010 was at Rs.212,33,75,625/-. For the assessment year 2017-2018, the opening WDV is worked out at Rs.37,79,15,242/- and on which the appellant company has claimed depreciation @ 25% applicable to an “Intangible Asset” as defined

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

section 32 of the Income Tax Act, 1961 (“the Act”), depreciation on any asset is allowable, when it is actually put to use. Since the assessee company did not put to use, the asset in the business, it is not eligible for depreciation, therefore, called upon the assessee to explain as to why the depreciation cannot be disallowed. Similarly

ROLON SEALS INTERNATIONAL,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.947/Hyd/2025 Assessment Year 2023-2024 Rolon Seals International, The Income Tax Officer, Hyderabad – 500 063. Vs. Ward-11(1), Telangana. Hyderabad. Pan Aarfr2216G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Sashank Dundu, Advocate राज" व "ारा /Revenue By: G Saratha, Sr. Ar

250 of the Act by the Commissioner (Appeals). 5. The Ld. Commissioner (Appeals)/NFAC ought to have appreciated the fact that necessary forms (Form 56F) for claiming deduction u/s 10AA of the Act was duly filed before passing the intimation u/s 143(1) of the Act and thus deduction claimed by the Appellant cannot be disallowed even on this count

ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

250(4) of the Act provides as under\: (4) The 81[***] 82[Commissioner (Appeals)] 84may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 83[Assessing] Officer to make further inquiry and report the result of the same to the 81[***] 82[Commissioner (Appeals)]. Similarly, Rule 46A of Income Tax Rules provides

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED , SECUNDERABAD

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

250(4) of the Act provides as under\: (4) The 81[***] 82[Commissioner (Appeals)] 84may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 83[Assessing] Officer to make further inquiry and report the result of the same to the 81[***] 82[Commissioner (Appeals)]. Similarly, Rule 46A of Income Tax Rules provides

PRATHIMA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT (EXEMPTIONS) CIRCLE-1(1), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section in the same or any other previous year." 4. Given the prospective nature of amendment, there is a consensus that as per sec.11(6) of the Act, w.e.f. AY 2015-16, the cost of any asset acquired by the Trust on or after 01-04-2014 can be claimed as application of income with no depreciation claim in calculation

MADHUCON INFRA LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

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

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonya.Y.: 2014-15 M/S. Madhucon Infra Vs Dcit, Limited, Circle-16(2), Hyderabad. Hyderabad. Pan: Aaecm 6443 Q (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 24/02/2021 Date Of Pronouncement: 03/03/2021 Order

4. The Ld. CIT(A) ought to have appreciated that the assessee has purchased the machine which was used wholly and exclusively for the business purpose and that the appellant is entitled for depreciation on the said asset in terms of section 32 of IT Act. 5. The Ld. CIT(A) ought to have properly appreciated that the assessee

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

250 0 4 Bonus Non Approved Securities 2,18,60,60,000 2,18,60,60,000 1,95,10,20,704 23,84,75,500 5 Shares 1,80,90,000 2,18,60,60,000 1,95,10,20,704 23,84,75,500 Total

THE ANDHRA PRADESH STATE CO OPERATIVE BANK LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

250 0 4 Bonus Non Approved Securities 2,18,60,60,000 2,18,60,60,000 1,95,10,20,704 23,84,75,500 5 Shares 1,80,90,000 2,18,60,60,000 1,95,10,20,704 23,84,75,500 Total