PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

disallowance of deduction under Section 80-IA(4) of the Act, in light of the various arguments of the learned counsel for the assessee along with certain judicial precedents, including the decision of the ITAT, Mumbai Bench, in the case of Akry Organics Pvt. Ltd Vs. CPC (supra) and also the decision in the case of ACIT Vs. Rashmi Infrastructure

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MYLAN LABORATORIES LIMITED , HYDERABAD

In the result, appeal of the assessee is partly allowed

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

disallowing income-tax deduction for any kind of fine is not proper. g. Another noteworthy point is that the Explanation to section 37(1) is a deeming provision. It only creates a legal fiction. Next, the Explanation comes into play when expenditure, though incurred for business purpose, is coupled with purpose which is offence or prohibited by law. Here

MYLAN LABORATORIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

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

disallowing income-tax deduction for any kind of fine is not proper. g. Another noteworthy point is that the Explanation to section 37(1) is a deeming provision. It only creates a legal fiction. Next, the Explanation comes into play when expenditure, though incurred for business purpose, is coupled with purpose which is offence or prohibited by law. Here

HARSHINI EPC PRIVATE LIMITED,HYDERABAD vs. ITO WARD-2(3), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

Section 199 of the Act.” 3. The brief facts of the case are that assessee is a private limited company engaged in the business of providing consultancy services. Assessee company filed its return of income on 30.09.2013 admitting taxable income of Rs.37,68,770/-. The case was selected for scrutiny and notice u/s 143(2) was issued

K S RAO & CO ,HYDERABAD vs. INCOME TAX OFFICERS ,WARD -6(1), HYDERABAD

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

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

section 199 of the Act read with rule 37BA(3)(i) of the Income Tax Rules 1962 (“the Rules”) credit for a TDS has to be given in the year in which income relating to such TDS is offered as income. Originally this appeal was disposed of by order dated 22/11/2021. However, at the request of the assessee that certain

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

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.

disallowed this amount on the ground that TDS has not been deducted ignoring the fact that the amount was deposited as per the Court Directions and Your Appellant is not aware of the persons who have to be paid at the time of deposit. Hence, the question of TDS on such payment does not arise. CIT (A) confirmed the addition

RAMYA CONSTRUCTIONS LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

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

199 (All). 4. Considering the case on merits, Ld. CIT(A) gave relief to the assessee in respect of the disallowance of layout expenditure and disallowance under section

ASST, COMMISSIONER OF INCOME TAX, CIRCLE-15(1), HYDERABAD vs. K. SESHAGIRI RAO & CO.,, HYDERABAD

In the result, appeal of the Revenue is partly allowed for statistical purposes as indicated herein above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2009-10 Assistant Commissioner Of Vs. M/S. K. Seshagiri Rao & Co, Income Tax, Circle-15(1), 2-98/3, Block-B, Kakateeya Hyderabad. Nagar, Habsiguda, Hyderabad-500 007. (Appellant) (Respondent) Assessee By: Sri K.C. Devdas Revenue By: Sri Murali Mohan, Dr Date Of Hearing: 16/01/2020 Date Of Pronouncement: 19/03/2020 Order Per A. Mohan Alankamony, Am.:

disallowance of expenditure by the Ld.AO which was not claimed by the assessee as deduction is not justifiable. The Ld. AR further relied on the orders of the Ld. CIT (A) and argued in support of the same. The Ld. DR on the other hand argued in support of the order of the Ld. AO. 6.3. We have heard

MULAKALA MOHAN KRISHNA,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

disallowed the deduction claimed under section 80IA of the Act on the ground that the audit report was not filed within the prescribed time. 7. Aggrieved with the order of CPC, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) upheld the action of the CPC. The observation of the Ld. CIT(A) are captured

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE-1, KHAMMAM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

disallowed. …………………………………………………….. Page 38 of 53 ITA Nos 283 284 286 and 300 301 and 308 of 2024 Singareni Collieries Company Ltd 9.5 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. The assessee has deposited the interest as per the court directions on the enhanced compensations