VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

depreciation claims as per law. 12. Next comes the sixth identical issue of section 14A r.w.r 8D disallowance issue of Rs.2,15,24,816/-, Rs.4,73,52,898/-, Rs.2,63,75,111/- and Rs.2,05,29,751/-; assessment year-wise; respectively. Suffice to say, we do not find any exempt income to have been derived in all these four years

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

depreciation claims as per law. 12. Next comes the sixth identical issue of section 14A r.w.r 8D disallowance issue of Rs.2,15,24,816/-, Rs.4,73,52,898/-, Rs.2,63,75,111/- and Rs.2,05,29,751/-; assessment year-wise; respectively. Suffice to say, we do not find any exempt income to have been derived in all these four years

VIVIMED LABS LIMITED,HYDERABAD vs. 500082 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

depreciation claims as per law. 12. Next comes the sixth identical issue of section 14A r.w.r 8D disallowance issue of Rs.2,15,24,816/-, Rs.4,73,52,898/-, Rs.2,63,75,111/- and Rs.2,05,29,751/-; assessment year-wise; respectively. Suffice to say, we do not find any exempt income to have been derived in all these four years

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

depreciation claims as per law. 12. Next comes the sixth identical issue of section 14A r.w.r 8D disallowance issue of Rs.2,15,24,816/-, Rs.4,73,52,898/-, Rs.2,63,75,111/- and Rs.2,05,29,751/-; assessment year-wise; respectively. Suffice to say, we do not find any exempt income to have been derived in all these four years

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

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

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

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

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

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

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

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

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

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

Section 32 ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 37 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) of the IT Act and in the prescribed tables of depreciation ( schedules of the IT rules), the investments in securities by the assesse are not covered. 8.4 We have heard the rival contentions and gone through the record in the light of submissions made

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders

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.

depreciation which was actually reduced in their calculation of claim towards prior period expenditure. The CIT(A) also dismissed petition u/s 154 dated 24.03.2014 filed by SCCL.” 42 I.T.A. No. 802/H/14 and others Singarerni Colleries Companly Ltd., Kothagudem 12.1 We have heard both the parties and perused the material on record as well as gone through the orders