ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

section 135(5) of the Act works out to be Rs. 2 crores. Situation 1: The company has been spent the required minimum CSR contribution of Rs. 2 crores towards construction of roads & schools in the vicinity of the backward area where the factory is located. Tax Treatment: The entire CSR expenditure of Rs. 2 crores is to be disallowed

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

section 135(5) of the Act works out to\nbe Rs. 2 crores.\nSituation 1: The company has been spent the required\nminimum CSR contribution of Rs. 2 crores towards construction\nof roads & schools in the vicinity of the backward area where the\nfactory is located.\nTax Treatment: The entire CSR expenditure of Rs. 2 crores is to\nbe disallowed

THERMODYNE DYNAMICS PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD -17(3), HYDERABAD

Bench: Us :

disallowing Rs. 15,75,000/-under section 14A of the Act, under the facts and circumstances of the case. 5. Whether the learned Authorities below are justified in making the addition of an amount being Rs. 18,03,62,857/- under section 56[2

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

disallowed Rs. 6,15,602/- towards certain expenditure due to absence of adequate evidence. In such circumstances, merely because the Ld. AO failed to pass a consequential order pursuant to the Tribunal’s remand, it cannot be held that the accumulation allowed under section 11(2

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Section 153A of the Act was issued to the assessee on 15.02.2022 calling for return of income. In response, the assessee filed its return of income on 07.06.2022 for A.Y. 2013-14 declaring total income of Rs.nil. Subsequently, notices u/s 143(2) and 142(1) were issued and served on the assessee by the Assessing Officer. After examining the material

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeal of assessee in ITA No

Section 153A of the Act was issued to the assessee on 15.02.2022 calling for return of income. In response, the assessee filed its return of income on 07.06.2022 for A.Y. 2013-14 declaring total income of Rs.nil. Subsequently, notices u/s 143(2) and 142(1) were issued and served on the assessee by the Assessing Officer. After examining the material

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

2) of the Act, which is mandatory for initiating scrutiny proceedings. 4. The LD. CIT(A) ought to have considered that the Ld. AO erred in rejecting the books of accounts of the appellant under section 145 of the Act, and thereafter making separate additions on specific items, which is untenable once the books have been rejected and income

ACIT., CENTRAL CIRCLE-2(4), , HYDERABAD vs. M/S. MAITHRI LABORATORIES PRIVATE LIMITED, HYDERABAD

In the result, both the appeals of assessee and the Revenue\nare partly allowed

2(22)(e) of the\nAct.\n\n3. The brief facts of the case are that the appellant company is\nengaged in the business of manufacturing of bulk drugs and\nformulation product. A search and seizure operation under Section\n132 of the Income Tax Act, 1961 was carried out in M/s. MSN\nGroup of cases on 24.02.2021. The appellant

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

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

Section 135(5) of the Act works out to be Rs. 2 crores. Situation 1 : The company has been spent the required minimum CSR contribution of Rs 2 crores towards construction of roads & schools in the vicinity of the backward area where the factory is located. Tax Treatment: The entire CSR expenditure of Rs.2 crores is to be disallowed

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

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

Section 135(5) of the Act works out to be Rs. 2 crores. Situation 1 : The company has been spent the required minimum CSR contribution of Rs 2 crores towards construction of roads & schools in the vicinity of the backward area where the factory is located. Tax Treatment: The entire CSR expenditure of Rs.2 crores is to be disallowed

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

section 13(1)(c) r.w.s.13(2)©, 13(2)(h) and 13(2)(g) of the Act. Although, the Assessing Officer has brought-out clear facts in light of relevant evidences and also made disallowance

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

disallowed the assessee’s claim for deduction under section 80C of the Act of Rs. 66,982/-. 6. Accordingly, the AO vide his order under section 147 of the Act, dated 26/03/2025, determined the income of the assessee at Rs. 8,35,157/-. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1) , HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

disallowed the assessee’s claim for deduction under section 80C of the Act of Rs. 66,982/-. 6. Accordingly, the AO vide his order under section 147 of the Act, dated 26/03/2025, determined the income of the assessee at Rs. 8,35,157/-. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success

RASHID HUSSAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(3), HYDERABAD

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 143(2), which is contrary to the provisions of law. 4. The Ld. CIT(A) erred in upholding the disallowance

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. M/S. MSN LIFE SCIENCES PVT. LTD., HYDERABAD

Section 153A of the Act was issued to the assessee on\n15.02.2022 calling for return of income. In response, the assessee\nfiled its return of income on 07.06.2022 for A.Y. 2013-14 declaring\ntotal income of Rs.nil. Subsequently, notices u/s 143(2) and 142(1)\nwere issued and served on the assessee by the Assessing Officer.\nAfter examining the material

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeal of assessee in ITA No

Section 153A of the Act was issued to the assessee on\n15.02.2022 calling for return of income. In response, the assessee\nfiled its return of income on 07.06.2022 for A.Y. 2013-14 declaring\ntotal income of Rs.nil. Subsequently, notices u/s 143(2) and 142(1)\nwere issued and served on the assessee by the Assessing Officer.\nAfter examining the material

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. MSN PHARMACHEM PVT. LTD., HYDERABAD

In the result, the appeal of assessee in ITA No

Section 153A of the Act was issued to the assessee on\n15.02.2022 calling for return of income. In response, the assessee\nfiled its return of income on 07.06.2022 for A.Y. 2013-14 declaring\ntotal income of Rs.nil. Subsequently, notices u/s 143(2) and 142(1)\nwere issued and served on the assessee by the Assessing Officer.\nAfter examining the material

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeal of assessee in ITA No

Section 153A of the Act was issued to the assessee on\n15.02.2022 calling for return of income. In response, the assessee\nfiled its return of income on 07.06.2022 for A.Y. 2013-14 declaring\ntotal income of Rs.nil. Subsequently, notices u/s 143(2) and 142(1)\nwere issued and served on the assessee by the Assessing Officer.\nAfter examining the material

PRASAD FILM LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

disallowance made by the Assessing Officer under Section 14A read with rule 8D is bad in law, as the Learned Assessing Officer failed to record his dissatisfaction with regard to the correctness of the appellant's claim, as required under Section 14A(2