ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(1),, HYDERABAD vs. NUZIVEEDU SEEDS LIMITED, R.R. DIST, HYDERABAD

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowance made by the AO following the decision of ITAT in assessee’s case for AY 2011-12 in ITA No. 1594/Hyd/2014 dated 20/03/2015. Submissions of Revenue 9. Before us, the Ld. departmental representative relied upon the order passed by the assessing officer, it was the contention the Ld. DR that the agriculture land was not taken on lease

NUZIVEEDU SEEDS LIMITED,R.R.DIST. vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowance made by the AO following the decision of ITAT in assessee’s case for AY 2011-12 in ITA No. 1594/Hyd/2014 dated 20/03/2015. Submissions of Revenue 9. Before us, the Ld. departmental representative relied upon the order passed by the assessing officer, it was the contention the Ld. DR that the agriculture land was not taken on lease

VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals filed by the assessee firm and the revenue are partly allowed for statistical purposes, in terms of our observations recorded hereinabove

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.737/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) M/S. V K Warehousing Enterprises, Dy. Commissioner Of Income Tax, Vs. Circle 6(1), Hyderabad. Hyderabad. Pan : Aakfv3288R (Appellant) (Respondent) आ.अपी.सं /Ita No.881/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Dy. Commissioner Of Income Tax, M/S. V K Warehousing Enterprises, Circle 6(1), Hyderabad. Vs. Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rajesh Vaishnav, C.A. राज" व "ारा/Revenue By: Shri P. Dhivahar, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026

220/-. 4. Subsequently, the AO passed a rectification order under Section 154 of the Act, dated 10/11/2021, wherein he rectified the rate of tax applied and subjected the additions made under Section 68 and Section 69C of the Act to tax under Section 115BBE, enhancing the demand substantially. 5. On appeal, the CIT(A) partly allowed the assessee’s appeal

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

220 (Bombay)] (supra) as well wherein the hon'ble high court had come across an issue of Section 80-IA deduction claim, not involving Section 153A proceedings, as are the facts before us. It rather emerges that their lordships yet another recent decision in PCIT Vs. JSW Steel Ltd. (2020) [115 taxmann.com 165 (Bombay) has taken note of the foregoing

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

220 (Bombay)] (supra) as well wherein the hon'ble high court had come across an issue of Section 80-IA deduction claim, not involving Section 153A proceedings, as are the facts before us. It rather emerges that their lordships yet another recent decision in PCIT Vs. JSW Steel Ltd. (2020) [115 taxmann.com 165 (Bombay) has taken note of the foregoing

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

220 (Bombay)] (supra) as well wherein the hon'ble high court had come across an issue of Section 80-IA deduction claim, not involving Section 153A proceedings, as are the facts before us. It rather emerges that their lordships yet another recent decision in PCIT Vs. JSW Steel Ltd. (2020) [115 taxmann.com 165 (Bombay) has taken note of the foregoing

VIVIMED LABS LIMITED,HYDERABAD vs. 500082 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

220 (Bombay)] (supra) as well wherein the hon'ble high court had come across an issue of Section 80-IA deduction claim, not involving Section 153A proceedings, as are the facts before us. It rather emerges that their lordships yet another recent decision in PCIT Vs. JSW Steel Ltd. (2020) [115 taxmann.com 165 (Bombay) has taken note of the foregoing

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowed U/s.40A(3) and is added to the total income of the assessee. 14.1 On appeal, the ld.CIT(A) had decided the issue at pages 70 to 74 of the order wherein he observed as under : “The claim of the appellant that the payments have been made by the M/s. DLF group is false and completely unsubstantiated and no confirmation

SOLEX COMMERCIAL & CREDIT PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3) , HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed in the terms indicated above

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

220/-. 5. During the course of assessment proceedings, the AO observed from the details furnished by the assessee that the assessee company has earned dividend income of Rs.5,63,736/- and agriculture income of Rs.90,000/- which were claimed to be exempt. Since the assessee has earned exempt income, the AO held that expenses related to exempt income are required

SOLEX COMMERCIAL & CREDIT PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3) , HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed in the terms indicated above

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

220/-. 5. During the course of assessment proceedings, the AO observed from the details furnished by the assessee that the assessee company has earned dividend income of Rs.5,63,736/- and agriculture income of Rs.90,000/- which were claimed to be exempt. Since the assessee has earned exempt income, the AO held that expenses related to exempt income are required

SOLEX COMMERCIAL & CREDIT PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed in the terms indicated above

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

220/-. 5. During the course of assessment proceedings, the AO observed from the details furnished by the assessee that the assessee company has earned dividend income of Rs.5,63,736/- and agriculture income of Rs.90,000/- which were claimed to be exempt. Since the assessee has earned exempt income, the AO held that expenses related to exempt income are required

SOLEX COMMERCIAL & CREDIT PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3) , HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed in the terms indicated above

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

220/-. 5. During the course of assessment proceedings, the AO observed from the details furnished by the assessee that the assessee company has earned dividend income of Rs.5,63,736/- and agriculture income of Rs.90,000/- which were claimed to be exempt. Since the assessee has earned exempt income, the AO held that expenses related to exempt income are required

ANALOGICS TECH INDIA LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri R.K. Panda & Shri Laliet Kumar

6. Ground No.1 is general in nature and requires no adjudication. 6.1. Ground No.2. Before us, ld. AR submitted that the interest paid on delayed payments of PF/ESI is compensatory in nature. The ld. AR submitted that the nomenclature assigned to the payment by the statute should not preclude its allowance as a deduction under section

THOTA RAMAIAH L/R T VASUNDHARA,HYDERABAD vs. ACIT, CIRCLE-4(1), , HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumar

6 DD (j) have been incorporated in the Act in order to check the incurring of bogus and fictitious expenses to non existing parties. In the present case, the appellant-assessee had furnished explanations on the basis of the bank statements as well as the ledger accounts of the payees to show that the appellant-assessee did not have sufficient

ACIT., CIRCLE-6(1), HYDERABAD vs. VK WAREHOUSING ENTERPRISES, HYDERABAD

In the result, both the appeals filed by the assessee firm and\nthe revenue are partly allowed for statistical purposes, in terms of\nour observations recorded hereinabove

220/-\n4. Subsequently, the AO passed a rectification order under\nSection 154 of the Act, dated 10/11/2021, wherein he rectified\nthe rate of tax applied and subjected the additions made under\nSection 68 and Section 69C of the Act to tax under Section\n115BBE, enhancing the demand substantially.\n5. On appeal, the CIT(A) partly allowed the assessee's appeal

MRL TRADING COMPANY,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

In the result, appeal of the Assessee is allowed

section.\n4. The Appellate Commissioner ignored the fact that the deposits\nin the bank are proceeds of regular sales of the assessee.\n5. The Appellate Commissioner, erred in coming to a conclusion\nsimilar to that of the A.O, that having accepted that the\ndeposits are sale of ITC products should not have added the\nsame as unexplained credits u/s.69A

DR. REDDY S LABORATORIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 220 of the Act. 5. The learned CIT(A) erred in not adjudicating ground of appeal pertaining to interest u/s 234C. 6. The learned CIT(A) erred in not adjudicating ground of appeal pertaining to interest u/s 234D. 7. Appellant reserves the right to add/modify any grounds during the course of the proceeding before ITAT.” ITA No.820 & 821/Hyd/2024

DR. REDDY S LABORATORIES LIMITED,HYDERABAD vs. DCIT., CIRCLE - 8(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 220 of the Act. 5. The learned CIT(A) erred in not adjudicating ground of appeal pertaining to interest u/s 234C. 6. The learned CIT(A) erred in not adjudicating ground of appeal pertaining to interest u/s 234D. 7. Appellant reserves the right to add/modify any grounds during the course of the proceeding before ITAT.” ITA No.820 & 821/Hyd/2024