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)

disallowance of ‘site expenses’ of Rs. 44,24,840/- under Section 40(a)(ia) of the Act for non-deduction of TDS under Section 194C of the Act. 56. In the result, the appeal of the assessee for A.Y. 2019-20 is partly allowed. 57. To sum up, all the appeals of assessee are partly allowed. Order pronounced

M/S. COUNTRY CLUB INDIA LTD.,,HYDERABAD vs. ACIT, CIRCLE-1(2), HYDERABAD

In the result, the grounds of the appeal of the assessee on this issue are allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

5 ITA.Nos.1689 & 1735 /Hyd/2012, M/s Country Club Hospitality and Holidays Ltd., Hyderabad. 28. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments made of Rs. 13,45,954/- towards Advertisement-0thers. 29. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments

DY.CIT, CIR-1(2), HYDERABAD vs. M/S CUNTRY CLUB (I) LIMITED,, HYDERABAD

In the result, the grounds of the appeal of the assessee on this issue are allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

5 ITA.Nos.1689 & 1735 /Hyd/2012, M/s Country Club Hospitality and Holidays Ltd., Hyderabad. 28. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments made of Rs. 13,45,954/- towards Advertisement-0thers. 29. The Ld AO ought to have appreciated that the provisions of section 194C are not applicable to payments

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

194C of the Act. Although, the Assessing Officer has made 10% ad-hoc disallowance of expenditure debited under the Head “Rents/JCB/Tipper/ Crane”, but, in our considered view, the said disallowance was made on the basis of directions of the learned PCIT in the order passed under section 263 of the Act, but, the fact remains that, the said direction

DIWAKAR LOGISTICS ,TADIPATRI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2014-15 M/S.Diwakar Logistics Vs. A.C.I.T Tadipatri Circle – 1 Pan:Aahfd0549E Anantapur (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri T. Sunil Goutam, Dr Date Of Hearing: 02/06/2022 Date Of Pronouncement: 05/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.12.2019 Of The Learned Cit (A)-Kurnool, Relating To A.Y.2014-15. 2. Fact Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Transportation Of Goods & Filed Its Return Of Income On 29.11.2014 Declaring Total Income Of Rs.31,90,390/-. The Case Was Selected For Scrutiny. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited Finance Charges Of Rs.2,81,642/- & Transportation Charges Paid To Others Of Rs.74,57,350/-. The Assessing Officer Asked The Assessee To Page 1 Of 8

194C(7) of the Act wherein under the rigors of the section vis-à-vis the transporters was scaled down to a great extent and therefore the order of the Ld CIT (A) in confirming the disallowance of Rs. 74,57,350/- is unsustainable in law. (3) The Ld. CIT (A) erred in confirming the disallowance

ACIT, CIRCLE-1(2), HYDERABAD vs. M/S. COUNTRY CLUB (I) LTD,, HYDERABAD

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

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmancountry Club Hospitality & Vs Addl. Cit, Range-1 Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent) Asstt. Commissioner Of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent)

194C are not applicable to payments made of Rs. 3,57,069/- towards Programme Expenses Payable. 22. The Ld AO ought to have appreciated that the provisions of section 194J are not applicable to payments made of Rs. 3,00,000/ - towards Audit fee. 23. The Ld AO erred in provoking the provisions of section 40(a)(ia) without appreciating

M/S COUNTRY CLUB (INDIA) LTD,HYDERABAD vs. ADDL. CIT, RANGE-1, HYDERABAD

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

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmancountry Club Hospitality & Vs Addl. Cit, Range-1 Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent) Asstt. Commissioner Of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent)

194C are not applicable to payments made of Rs. 3,57,069/- towards Programme Expenses Payable. 22. The Ld AO ought to have appreciated that the provisions of section 194J are not applicable to payments made of Rs. 3,00,000/ - towards Audit fee. 23. The Ld AO erred in provoking the provisions of section 40(a)(ia) without appreciating

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

5. Being aggrieved by the assessment order, the assessee preferred an appeal before the LD.CIT(A). Before the LD.CIT(A), the assessee reiterated its arguments made before the AO and 7 submitted that, it has satisfied all the three conditions provided under Section 80IA(4) of the Act, for claiming deduction towards profits derived from eligible project. The appellant further

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 that the assessee could not file relevant Form 26A from the accountant, certifying the payments considered by the recipient in the ITR filed for the relevant assessment year. 4 AMRCL KCL (JV) 5

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 the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

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 the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

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 the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

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 the total payments of Rs.70,69,90,560/- made by the JV to its constituents u/s.40(a)(ia) of the Act due to no TDS and added the same as income in the hands of the assessee. Accordingly

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

ANDHRA PRADESH STATE PLOCE HOUSING CORPORATION LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD, HYDERABAD

In the result, appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singh

5,20,88,872/-, out of which the Ld.CIT(A) allowed only the amount pertaining to Hyderabad city and the balance was disallowed. Assessee has furnished the details in the Paper Book as per which the details were furnished with regard to the provisions made as on 31-03-2009 and payments made with dates of remittances to Government

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, 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.

194C and, therefore, the AO is duty bound to disallow the impugned sum in respect of which no TDS deduction has been made. During the appellate proceedings the AR of the appellant further submits that vide order dated 22 February 2016 the AO has given certain relief to the appellant by rectifying apparent mistake under section 154. That

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.

194C and, therefore, the AO is duty bound to disallow the impugned sum in respect of which no TDS deduction has been made. During the appellate proceedings the AR of the appellant further submits that vide order dated 22 February 2016 the AO has given certain relief to the appellant by rectifying apparent mistake under section 154. That

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.

194C and, therefore, the AO is duty bound to disallow the impugned sum in respect of which no TDS deduction has been made. During the appellate proceedings the AR of the appellant further submits that vide order dated 22 February 2016 the AO has given certain relief to the appellant by rectifying apparent mistake under section 154. That