NIPPON KOEI CO. LTD.,BEGUMPET vs. ADIT (INTERNATIONAL TAXATION)- 2, HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

201(1A) of the Act of Rs.2,10,265/-, Disallowance of lead role expenditure of Rs.19,58,509/-, Disallowance of payment made to M/s. Antony Burchell of Rs. 3,08,08,089/-, Disallowance under section

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 u/s 40(a)(ia) cannot be made if the assessee is not deemed to be an assessee in default under the first proviso to section 201

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

Section 201(1A) of the\nAct.\n15. The A.O. disallowed interest paid under Section 201(1A) of\nthe Act on TDS deducted

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

201/-. The assessment was completed under section 143(3) of the Act on 25/03/2016 and the deduction claimed under section 80-lA of the Act was disallowed

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

disallowed.\n9.5 We have considered the rival submissions and perused\nthe material on record as well as gone through the orders of\nrevenue authorities. The assessee has deposited the\ninterest as per the court directions on the enhanced\ncompensations to be paid to the pattadars. There is no\ndoubt that the assessee was much aware in regard to the\npayment

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, assessee's appeals for the A

disallowed.\n9.5 We have considered the rival submissions and perused\nthe material on record as well as gone through the orders of\nrevenue authorities. The assessee has deposited the\ninterest as per the court directions on the enhanced\ncompensations to be paid to the pattadars. There is no\ndoubt that the assessee was much aware in regard to the\npayment

PALLAVI CONSTRUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Pallavi Constructions Vs. Acit Hyderabad Circle 14(1) Pan:Aacfp1600M Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 26/10/2022 Date Of Pronouncement: 31/10/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.2.2018 Of The Learned Cit (A)-6, Hyderabad Relating To A.Y.2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Development Of Properties/Construction. It Filed Its Return Of Income On 30.11.2014 Declaring Total Income Of Rs.1,16,40,200/-. During The Course Of Assessment Proceedings, The Assessing Officer Observed From The Details Furnished By The Assessee That It Has Claimed An Amount Of Rs.2,72,36,046/- Towards “Bank Interest & Charges”. On Being Asked By The Assessing Officer To Submit The Page 1 Of 8

section 201 of the Act, no disallowance should have been made. He submitted that given an opportunity, the assessee will

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. LAURUS LABS LIMITED, VISAKHAPATNAM

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. LAURUS LABS LIMITED, VISAKHAPATNAM

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year

LAURUS LABS LIMITED,VISHAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, ITA No.121/Hyd/2024 is allowed and ITA Nos

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 201, 202 & 203/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17, 2017-18 & 2018-19) Asst.Commissioner Of Laurus Labs Limited Income Tax Vs. Visakhapatnam Circle-5(1), Hyderabad [Pan : Aabcl1170C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No. 121/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17 ) Laurus Labs Limited Asst.Commissioner Visakhapatnam Vs. Of Income Tax [Pan : Aabcl1170C] Circle-16(1) Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowance made by the learned Assessing Officer on account of the clinical trials and section 14A of the Act read with Rule 8D of the Rules, for the assessment years 2017-18 and 2018-19. These two issues are identical to the issues covered by the Grounds No.2 and 3 of Revenue’s appeal for the assessment year