EENADU TELEVISION PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

sections\n5\nITA. Nos.654, 665/Hyd./2023 And\nITA. Nos.563 & 648/Hyd./2024\n391 and 394 of Companies Act, 1956 was approved by\nHon'ble High Court of Andhra Pradesh vide their Order\ndated 15.12.2010 with effect from 01.04.2010. The Telugu\nTV channels namely \"ETV Telugu\" and \"ETV 2\" clubbed\ntogether and transferred to M/s. Eenadu Television Private\nLimited. The assessee-company

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. EENADU TELEVISION PRIVATE LIMITED, HYDERABAD

sections\n\n5\nITA. Nos.654, 665/Hyd./2023 And\nITA. Nos.563 & 648/Hyd./2024\n391 and 394 of Companies Act, 1956 was approved by\nHon'ble High Court of Andhra Pradesh vide their Order\ndated 15.12.2010 with effect from 01.04.2010. The Telugu\nTV channels namely \"ETV Telugu\" and \"ETV 2\" clubbed\ntogether and transferred to M/s. Eenadu Television Private\nLimited. The assessee

ACIT., CIRCLE-5(1), HYDERABAD vs. EENADU TELEVISION PRIVATE LIMITED, HYDERABAD

sections\n5\nITA. Nos.654, 665/Hyd./2023 And\nITA. Nos.563 & 648/Hyd./2024\n391 and 394 of Companies Act, 1956 was approved by\nHon'ble High Court of Andhra Pradesh vide their Order\ndated 15.12.2010 with effect from 01.04.2010. The Telugu\nTV channels namely \"ETV Telugu\" and \"ETV 2\" clubbed\ntogether and transferred to M/s. Eenadu Television Private\nLimited. The assessee-company

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

sections 391 and 394, the said sanction relates back to the date on which the scheme was to come into operation as provided in the scheme. In the present case, the sanction granted to the scheme specifically provide the date 1-4- 1993 as an appointed date and, thus, the said scheme would be effective and in operation from

SITAPURAM POWER LIMITED-ERSTWHILE AMALGAMATING COMPANY (NOW AMALGAMATED COMPANY-ZUARI CEMENT LIMITED),KADAPA vs. DCIT, CIRCLE 1, HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआआआआ आआआआ आआ./ I.T.A. (Tp) No.79/Hyd/2022 (आआआआआआआआ आआआआ / Assessment Year: 2017-18) Erstwhile Amalgamating Company Vs. Deputy Commissioner Of – Sitapuram Power Limited Income Tax, Pan:Aajcs2098E Circle-1, (Now Amalgamated Company – Nellore. Zuari Cement Limited), Kadapa. Pan:Aajcs2098E (आआआआआआआआआ/ Appellant) (आआआआआआआआआआ/ Respondent) आआआआआआआआआ आआ आआ आआ/ Appellant : Adv. Shri Deepak Chopra & Nitin Narang By आआआआआआआआआआआ आआ आआ आआ / : Shri Kumar Pranav, Cit-Dr Respondent By आआआआआआ आआ आआआआआ / Date Of : 15/05/2024 Hearing आआआआआ आआ आआआआआ/Date Of : 02/07/2024 Pronouncement O R D E R

394 (2) of the Companies Act, 1956, Section 2 (1A) and various other provisions of the Income Tax Act, is that despite amalgamation, the business, enterprise and undertaking of the transferee or amalgamated company- which ceases to exist, after amalgamation, is treated 1988 (1) SCR 1088 [2004] Supp (3) SCR 535 as a continuing one, and any benefits

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

Sections 132(4A) and\n292C of the Income Tax Act create a rebuttable presumption that documents\nfound during a search belong to the assessee and are true. Courts have\nconsistently held that selective reliance on seized material is unjustified\nunless the contents are independently proved against the\n\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025

OPEN TEXT TECHNOLOGIES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

section 271AA and 271BA of the\nAct.\"\n3. The assessee has raised the additional grounds as under :\n“10(c)(a). Choice of CUP as MAM in present case is unjustified.\nWithout prejudice, application of CUP is not in compliance with\nprovisions of Income Tax Act and Income Tax Rules, 1962.”\n4. The additional ground so filed is admissible