BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

disallowed under Section 40(a)(ia) of the Income-tax Act, 1961 for non- deduction of TDS under Section 194C

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. IL & FS ENGINEERING & CONSTRUCTIONS CO. LIMITED , HYDERABAD

section 194C are not applicable. However, the\nLd.CIT(A) sustained the additions made towards disallowance of\ntransport charges for Rs.1

IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

section 194C are not applicable. However, the\nLd.CIT(A) sustained the additions made towards disallowance of\ntransport charges for Rs.1

SRI SAI CONSTRUCTION CO,NIZAMABAD vs. DCIT., CIRCLE-1, NIZAMABAD

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

section 194C of the Act and consequent non- disallowance of expenditure under section 40(a)(ia) of the Act. Therefore

AMRCL KCL (JV),HYDERABAD vs. ITO, WARD-6(1), HYDERABAD

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

disallowance under Section 40a(ia) of the Act, for non-deduction of tax at source under Section 194C of the Act, on the ground

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(4), HYDERABAD

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

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary, Hon’Bleassessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner Of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. Pan : Aabcp2098P. (Respondent) (Appellant) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 10.10.2024 Date Of Pronouncement: 27.11.2024

disallowance of deduction claimed by the appellant u/s 801A(4) of the Act. With regard to this addition, the following observations are made: (i). The deduction u/s 80IA(4) of the Act is available to any enterprise who carry on business [of (i]. developing or (ii). Operating and maintaining or (ii). Developing, operating & maintaining) any infrastructure facility and fulfills

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

disallowance of 30% was unwarranted. 10. Section 40 provides as follows Amounts not deductible. 40. Notwithstanding anything to the contrary in sections 30 to 41[38], the following amounts shall not be deducted in computing the income chargeable under the head "Profits and gains of business or profession",— (a) in the case of any assessee— 42[(i)43 44any interest

MADHUCON SINO HYDRA JV ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed

MADHUCON SINO HYDRO JV,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed

MADHUCON SINO HYDRO JV,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed

INCOME TAX OFFICER, WARD-14(1), HYDERABAD vs. MADHUCON SINO HYDRO JV, HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

section 194C of the Income Tax Act, 1961 ('the Act') has been made by the JV on such payments. Therefore, he disallowed

AMARA RAJA POWER SYSTEMS LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

Section 194C\nof the Act. Also, it was the claim of the assessee company that\namong the other expenses, some of the major expenses\naggregating to Rs.2,37,49,913.69 were incurred towards expenses\nthat were not liable for deduction of tax at source, viz. (i). travel\nexpenses of staff; (ii). travel fare (air); (iii). travel fare (train); (iv).\nother

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

disallowance of the claim under Section 80IA after the search proceedings carried out on the searched person 12 SABIR, SEW & PRASAD JV when no incriminating material was found disclosing the escapement of income as required u/s 153C of the Act. 8. Per contra, Ld.DR submitted that in the present case, the search was carried out in the premises

GLOBAL DEVELOPERS,NELLORE vs. DCIT, CIRCLE-1, NELLORE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1683/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Global Developers, Vs. Dcit, Nellore. Circle-1, Pan: Aagfg8471R Nellore. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: None राज" व "ारा/Revenue By: Shri Sankar Pandi. P, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28/01/2026 घोषणा की तारीख/Date Of 04/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

194C): Rs.1,09,885/-; (ii) interest other than the interest on securities (under section 194A): Rs.35,85,844/-; (iii) fees for professional or technical services (under section 194J): Rs.6,000/-; and (iv) rent (under section 194I): Rs.1,55,880/-. In our view, as the assessee firm had failed to deposit tax deducted at source (TDS) of Rs.38,57,609/- (supra

AGA PUBICATIONS LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.518/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Aga Publications Ltd Vs. Dy. Cit Hyderabad Circle 1(1) Pan:Aabca8511G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Karthik Manickam,Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2024 घोषणा की तारीख/Pronouncement: 29/10/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 03/04/2024 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2013-14. 2. The Brief Facts Of The Case Are That The Assessee Company Is Engaged In The Business Of Publication Of Newspapers, Filed Its Return Of Income For The A.Y 2013-14 On 22/07/2014 Declaring An Income Of Rs.35,35,790/-Under Normal Provisions Of The Act & Book Profits Of Rs.(-) 1,46,21,872/-. During The Page 1 Of 7

section 194C is not applicable for reimbursement of expenditure and consequently amount paid without deduction of tax cannot be disallowed

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

disallowance of the claim under Section 80IA\nafter the search proceedings carried out on the searched person\nwhen no incriminating material was found disclosing the\nescapement of income as required u/s 153C of the Act.\n\n8.\nPer contra, Ld.DR submitted that in the present case, the search\nwas carried out in the premises of the searched person on\n06.11.2017

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

In the result, all the appeals of the assessee are allowed

disallowance of the claim under Section 80IA\nafter the search proceedings carried out on the searched person\nwhen no incriminating material was found disclosing the\nescapement of income as required u/s 153C of the Act.\n\n8. Per contra, Ld.DR submitted that in the present case, the search\nwas carried out in the premises of the searched person on\n06.11.2017

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

In the result, all the appeals of the assessee are allowed

disallowance of the claim under Section 80IA\nafter the search proceedings carried out on the searched person\nwhen no incriminating material was found disclosing the\nescapement of income as required u/s 153C of the Act.\n8.\nPer contra, Ld.DR submitted that in the present case, the search\nwas carried out in the premises of the searched person on\n06.11.2017