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

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

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

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

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

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

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

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

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

disallowing the assessee's claim of deduction u/s.80IA(4) of the Act. 5. Feeling aggrieved by the order of Assessing Officer, assessee filed appeal before the LD.CIT(A), who dismissed the appeal of assessee by observing as under : “7.4 I have gone through the decision of the Hon'ble ITAT (supra) wherein the issue of the assessee's eligibility

INVESCO(INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2 (1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

disallow the depreciation claimed on goodwill arising on account of amalgamation on the ground that, as per 6th proviso to section 32(1) and Explanation-7 to section 43(1) of the Act, the depreciation to the amalgamated company is allowable only to the extent, as if 22 ITA.No.111/Hyd./2022 such succession or amalgamation has not taken place

DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD

Bench: Us:

171 (Guj), had observed that as the assessee company before them had surplus funds of Rs. 2319.75 crores against which investment was made of Rs.111.09 crores, there was no question of making any disallowance of expenditure in respect of interest and administrative 39 ITA TP 466/Hyd/2022 and 1301/Hyd/2024 Dodla Dairy Limited. expenses

BS LIMITED,HYDERABAD vs. ASST.COMISSIONER OF INCOME TAX, CIRCLE-2(3), HYDERABAD

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

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14

171/-. Hence, no disallowance is required to be made in the present case. 16. Ld. DR, on the other hand, submitted that the transactions related to purchases with related parties were examined during the course of assessment proceedings and after detailed analysis as mentioned in the assessment order, AO came to the conclusion that the trading purchases with related concerns

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)

disallowing the assessee's claim of deduction u/s.80IA(4) of the Act. 5. Feeling aggrieved by the order of Assessing Officer, assessee filed appeal before the LD.CIT(A), who dismissed the appeal of assessee by observing as under : “7.4 I have gone through the decision of the Hon'ble ITAT (supra) wherein the issue of the assessee's eligibility

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

disallowing the assessee's claim of deduction u/s.80IA(4) of the Act. 5. Feeling aggrieved by the order of Assessing Officer, assessee filed appeal before the LD.CIT(A), who dismissed the appeal of assessee by observing as under : “7.4 I have gone through the decision of the Hon'ble ITAT (supra) wherein the issue of the assessee's eligibility

YERRAM VENKATA SUBBA REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

disallowing the interest on TDS. She further observed that the following points were not considered by the A.O. "(i) A perusal of profit and loss account revealed that the assessee has claimed an amount of Rs. 8,95,97,600/- as ‘loss on sale of shares'. This loss should be treated as ‘loss from capital gains', as the assessee

MYLAN LABORATORIES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER INCOME TAX , CIRCLE-5 (1) , HYDERABAD

In the result, the ground no

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

disallowance of the liquidated damages of Rs. 6.19 crores paid to Fresenius. 5. Coming first to Ground Nos. 1 to 3, the Ld. AR made detail submission with regards to their objection towards the invocation of section 263 by the Ld. PCIT. The relevant portion of submission made by Ld. AR dated 29/09/2023 in this regards is reproduced as under

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

In the result, appeal of the assessee is partly allowed

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

Section 14A of the Act read with Rule 8D of the Rules and disallowed interest expenditure amounting to INR 2,915,240. Our Submission During the captioned FY 2013-14, the Company has debited the following interest costs to the profit and loss account: S.No. Nature of interest Amount (in INR) Sl. Nature of interest Amount No. (Rs.) 1. Interest

DCIT., CIRCLE-2(1), HYDRABAD vs. KALPTARU INVESTMENTS PRIVATE LIMITED, HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1077/Hyd/2025

Section 147 of the Act, the Ld. CIT(A) ought to have declared the reopening to be void ab initio. (iv) For that on the facts and in the circumstances of the case, the reasons recorded for reopening the assessment was based on borrowed satisfaction and the AO did not objectively apply his own mind to the purported information received

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1658/Hyd/2025

section 69 of the Act amounting to Rs.2,62,000/- without considering the submissions made by the assessee. 10A) The learned CIT(A) ought to appreciate the fact that the Assessee has purchased a house property for 31,50,000 out of which 25,00,000/- is paid from Housing loan availed from Axis Bank and the remaining

MOKAMA MUNGER HIGHWAY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(4), HYDERABAD

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

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

171/- was disallowed and brought to tax. Page 2 of 25 ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. 4. Further, on verification of the P&L A/c, the AO noted that the assessee has debited an amount of Rs.1,11,47,486/- towards provision for major maintenance. On further verification, he noted that this

MOKAMA MUNGER HIGHWAY LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

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

171/- was disallowed and brought to tax. Page 2 of 25 ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. 4. Further, on verification of the P&L A/c, the AO noted that the assessee has debited an amount of Rs.1,11,47,486/- towards provision for major maintenance. On further verification, he noted that this

MOKAMA MUNGER HIGHWAY LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

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

171/- was disallowed and brought to tax. Page 2 of 25 ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. 4. Further, on verification of the P&L A/c, the AO noted that the assessee has debited an amount of Rs.1,11,47,486/- towards provision for major maintenance. On further verification, he noted that this