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)

Section 194J of the Act, and also failed to file relevant ITR filed by the auditor, in our considered view, the addition made by the A.O. towards disallowance

NUNHEMS INDIA PRIVATE LIMITED,,HYDERABAD vs. ASST.CIT,CIRCLE 16(1),,

In the result, the assessee’s appeal for the A

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

194J of the IT Act, and since the assessee failed to deduct tax from these payments, he held that such expenditure is not allowable u/s 40(a)(ia). 3.3 Further, the A.O also observed that the assessee has made a provision of Rs.51,91,186/- towards scheme discount i.e the additional discount to the customers who participated in the special

NUNHEMS INDIA PRIVATE LIMITED,R.R.DIST vs. JCIT, RANGE 16, HYDERABAD

In the result, the assessee’s appeal for the A

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

194J of the IT Act, and since the assessee failed to deduct tax from these payments, he held that such expenditure is not allowable u/s 40(a)(ia). 3.3 Further, the A.O also observed that the assessee has made a provision of Rs.51,91,186/- towards scheme discount i.e the additional discount to the customers who participated in the special

NUNHEMS INDIA PVT.LTD.,,R.R.DIST vs. ADDL.CIT, RANGE-16, HYDERABAD

In the result, the assessee’s appeal for the A

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

194J of the IT Act, and since the assessee failed to deduct tax from these payments, he held that such expenditure is not allowable u/s 40(a)(ia). 3.3 Further, the A.O also observed that the assessee has made a provision of Rs.51,91,186/- towards scheme discount i.e the additional discount to the customers who participated in the special

MANNE HAREESH,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(2), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2013-14 Manne Hareesh, Vs. Income Tax Officer, 103, Sita Mansion, 1-10- Ward-6(2), 104/14, Mayur Marg, Hyderabad. Begumpet, Hyderabad. Pan: Admpm 6479 L (Appellant) (Respondent) Assessee By: Sri T. Ramamurthy, Ca Revenue By: Sri Nilanjan Dey, Dr Date Of Hearing: 23/09/2019 Date Of Pronouncement: 30/10/2019 Order Per A. Mohan Alankamony, Am.:

disallowed accounting charges incurred for Rs. 2,40,000/- invoking the provisions of section 194J and 40(a)(ia) of the Act. 3. The brief

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:

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), therefore, the AO has rightly disallowed

LAMPEX ELECTRONICS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

disallowance of expenditure towards currency fluctuations. 6. Assessee, therefore, filed ITA No. 589/Hyd/2020 in respect of the additions sustained and Revenue filed ITA No. 96/Hyd/2021 in respect of the relief granted to the assessee by the learned CIT(A). Assessee preferred cross objection supporting the view taken by the Learned CIT(A) while granting relief to the assessee. Page

ACIT, CIRCLE-5(1), HYDERABAD vs. LAMPEX ELECTRONICS LIMITED , HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

disallowance of expenditure towards currency fluctuations. 6. Assessee, therefore, filed ITA No. 589/Hyd/2020 in respect of the additions sustained and Revenue filed ITA No. 96/Hyd/2021 in respect of the relief granted to the assessee by the learned CIT(A). Assessee preferred cross objection supporting the view taken by the Learned CIT(A) while granting relief to the assessee. Page

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

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.

disallowance by observing as under: “4.4.5. Coming to the portion of short deduction of TDS u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section

KIRAN INFERTILITY CENTRE PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX(TDS) , CIRCLE-1(1), HYDERABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

disallowance of Rs.71,23,300/-, Rs.3,35,52,200/-, Rs.89,02,746/-, Rs.70,50,000/- assessment year-wise; respectively in case of Mr.Sai and the other payee (supra). The same stands confirmed. 25. Next comes yet another equally important aspect as to whether all these payments attract Section 194J