BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

27 results for “depreciation”+ Section 92C(3)clear

Sorted by relevance

Mumbai362Delhi349Bangalore219Kolkata74Ahmedabad70Pune48Chennai38Hyderabad27Jaipur9Indore6Cochin6Surat5Guwahati3Jodhpur2Visakhapatnam1Calcutta1Chandigarh1Jabalpur1Karnataka1Orissa1

Key Topics

Section 143(3)38Section 92C30Transfer Pricing23Comparables/TP23TP Method12Addition to Income11Section 1478Disallowance6Section 115J5

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

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

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

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

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

section 143(3) of the Income-tax Act, 1961 ('Act'), pursuant to the directions dated 29 June 2022 by Dispute Resolution Panel, Bangalore (DRP") u/s 144C(5) of the Act and read with order dated 11 July 2022 issued by Transfer Pricing Officer (TPO) u/s 92CA of the Act, in so far as it is prejudicial to the Appellant

Showing 1–20 of 27 · Page 1 of 2

Section 94A(4)5
Depreciation5
Section 80I4

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

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

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

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

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

section 143(3) of the Income-tax Act, 1961 ('Act'), pursuant to the directions dated 29 June 2022 by Dispute Resolution Panel, Bangalore (DRP") u/s 144C(5) of the Act and read with order dated 11 July 2022 issued by Transfer Pricing Officer (TPO) u/s 92CA of the Act, in so far as it is prejudicial to the Appellant

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 104/HYD/2022[2017-18]Status: DisposedITAT Hyderabad23 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Vartik Choksi, ARFor Respondent: Ms. K. Haritha, CIT-DR
Section 143(3)Section 80ISection 92CSection 92E

92C, 92D and 92E, "specified domestic transaction" in case of an assessee means any of the following transactions, not being an international transaction, namely:— (i) [***] (ii) any transaction referred to in section 80A; (iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA; (iv) any business transacted between the assessee and other person

VERMEIREN INDIA REHAB PRIVATE LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

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

ITA 1315/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Sandeep Bagmar R, AdvocateFor Respondent: MS. U. Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 32

depreciation. The Ld. Assessing Officer's order does not provide any detailed justification against the judicial precedents cited. In support of his submissions, the Learned Counsel for the Assessee relied upon the following decisions : 1. M/s. Liquidators of Pursa Limited vs. CIT [1954] 25 ITR 265 (SC) 2. Multican Builders Ltd. v. CIT [2005] 278 ITR 142 (Calcutta) (HC) 3

AUROBINDO PHARMA LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 172/HYD/2023[2019-20]Status: DisposedITAT Hyderabad19 Feb 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.172/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2019-20) Aurobindo Pharma Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aabca7366H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B.G. Reddy, Advocate राज" व "ारा/Revenue By:: Smt. M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 06/01/2025 घोषणा की तारीख/Pronouncement: 19/02/2025 आदेश/Order

For Appellant: Shri B.G. Reddy, AdvocateFor Respondent: : Smt. M Narmada, CIT(DR)
Section 10ASection 143(3)Section 35Section 92C

depreciation amounting to Rs. 27,19,777/- Page 3 of 18 ITA No 172 of 2023 Aurobindo Pharma Ltd despite directions by the Honourable DRP in this regard allowing the same as eligible expenditure. General 1. Any other ground that may be urged at the time of hearing with the previous approval of the Hon'ble Tribunal.” 3. Ground Nos.1

CAMBRIDGE TECHNOLOGY ENTERPRISES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

In the result assessee’s appeal stand partly allowed

ITA 208/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Nov 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. P. Murali Mohana Rao, A.RFor Respondent: Sh. YVST Sai, CIT, D.R
Section 115JSection 143(1)Section 143(3)Section 92C

3. Erred in making an adjustment of Rs. 69,65,127/- towards arms length adjustment of receivables, without appreciating the fact that the assessee has not charged any interest on delayed payments received from both AE and Non-AE. ITA No.208/Hyd./2018 AY 2013-14 M/s Cambridge Technology Enterprises Ltd. 3.1. Erred in not appreciating the fact that the outstanding

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

92C(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) in pursuance to the directions of the Dispute Resolution Panel – “DRP”, Bangalore-1’s for the assessment years 2011-12, 2012-13, 2013-14, 2012-13 and 2014-15 on the following grounds : Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement Limited, Kadapa Zuari Cement

HYUNDAI MOTOR INDIA ENGINEERING PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 2303/HYD/2018[2014-15]Status: DisposedITAT Hyderabad02 Aug 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2014-15

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 143(2)Section 143(3)Section 92C

Section 92C(3) of the Act were satisfied. 11. On the facts and in the circumstances of the case and in contrary to law, the Ld. AO, Ld. TPO erred in and the Hon'ble DRP further erred in upholding I confirming the action of the Ld. TPO in classifying the Appellant as being engaged in providing

CORTEVA AGRISCIENCE SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-17(1), HYDERABAD, HYDERABAD

In the result, the Ground No

ITA 253/HYD/2017[2011-12]Status: DisposedITAT Hyderabad23 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Sandeep Bansal, CA and Shri Rohit Mittal, CAFor Respondent: : Shri Shakeer Ahamed, DR
Section 143(3)Section 144C(4)Section 92C

92C(2) of the Act. Corporate tax 18. That on the facts and circumstances of the case, the learned CIT(A) has erred in not granting additional deduction of Rs. 18,71,030 under section 10AA of the Act claimed by the Appellant during the course of assessment proceedings on the amounts realized from export turnover subsequent to the filing

ADAMA INDIA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(3), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2314/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2014-15 Adama India Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(3), Hyderabad. Pan – Aabcm 09294F (Appellant) (Respondent) Assessee By : Shri Raghunathan S. Revenue By : Shri Y.V.S.T. Sai Date Of Hearing : 09-04-2019 Date Of Pronouncement : 03-07-2019 O R D E R

For Appellant: Shri Raghunathan SFor Respondent: Shri Y.V.S.T. Sai
Section 115JSection 143(2)Section 143(3)Section 92CSection 92C(1)

92C(3) of the Income-tax Act, 1961 (‘the Act’) while making TP adjustments and accordingly the order passed by the ld. TPO/Ld. AO should be set aside in entirety. 5. The ld. AO, on the facts and circumstances of the case and in law, has erred in invoking section 14A of the Act read with Rule

DCIT, CIRCLE-16(2), HYD, HYDERABAD vs. ASTRIX LABORATORIES LTD., HYD, SECUNDERABAD

In the result, the appeal of Assessee is allowed and the appeal of Revenue is dismissed

ITA 662/HYD/2016[2008-09]Status: DisposedITAT Hyderabad27 Apr 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 115JSection 143(3)Section 147Section 148Section 263Section 92C

92C of the Act. AO further made an adjustment of Rs 2,85,428/- on account of short income offered vis-a-vis TDS receipts and made a draft assessment order u/s 143(3) r.w.s 92CA of the Act dated 22- 12-2011. Assessee thereafter filed objections before the Dispute Resolution Panel (DRP). The DRP issued directions

MYLAN LABORATORIES LTD,(BEING THE AMALGAMATED COMPANY OF ASTRIX LABORATORIES LIMITED), HYD HYD,HYDERABAD vs. DCIT, CIRCLE-16(2), HYD, HYDERABAD

In the result, the appeal of Assessee is allowed and the appeal of Revenue is dismissed

ITA 625/HYD/2016[2008-09]Status: DisposedITAT Hyderabad27 Apr 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 115JSection 143(3)Section 147Section 148Section 263Section 92C

92C of the Act. AO further made an adjustment of Rs 2,85,428/- on account of short income offered vis-a-vis TDS receipts and made a draft assessment order u/s 143(3) r.w.s 92CA of the Act dated 22- 12-2011. Assessee thereafter filed objections before the Dispute Resolution Panel (DRP). The DRP issued directions

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD, HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 348/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 349/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

HETERO LABS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 312/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC

HETERO LABS LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 313/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 May 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)

Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC