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

disallowance of the deduction under section 80G of the Act, besides TDS short credit and interest under section 234B and 234C

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

disallowance of the deduction under section 80G of the Act, besides TDS short credit and interest under section 234B and 234C

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

section 11 is already considered in the regular assessment and that issue is already in appeal before FAA. Therefore, reviewing the same is uncalled for.” 8. Accordingly, in view of the above cited judgement of the Hon'ble Allahabad High Court as well as the decision of the Delhi Benches of the Tribunal, we hold that the processing

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][viia] of the Act, under the facts and circumstances of the case. 6. Whether the learned

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

disallowance of capital expenditure amounting to INR 34,58,38,297. 8. The Hon’ble CIT(A) is erroneous in upholding the levy of interest u/s 234B and penaltyimposed u/s 271(1)(b) of the Act. 9. The Appellant respectfully seeks leave to submit additional factual and legal arguments during the proceedings before Your Honours.” On the other hand

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

In the result, both the appeals filed by the assessee firm and

disallowance of capital expenditure amounting to INR 34,58,38,297. 8. The Hon'ble CIT(A) is erroneous in upholding the levy of interest u/s 234B and penaltyimposed u/s 271(1)(b) of the Act. 9. The Appellant respectfully seeks leave to submit additional factual and legal arguments during the proceedings before Your Honours." On the other hand

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

disallowance of Rs.45,90,60,000 are incorrect and cannot be sustained.” 2.1. Thereafter, assessee has filed the following additional grounds which read as under : “1. The ld.AO and ld.CIT(A) have erred in making addition / sustaining addition of Rs.27,09,00,000/- in respect of unsold balance lands of Ac.6.18 guntas to Sri S. Narayana Reddy and others

NETCRACKER TECHNOLOGY SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

disallowance made by Ld. AO by not appreciating the fact that the Parliament intended certain restrictions to only CSR expenditure in respect of two donations namely Swachh Bharat Kosh and Clean Ganga Fund and has impliedly not made any prohibition/restriction in respect of claim of CSR expenses in other cases if it is otherwise eligible under section

ORBIS REAL ESTATE FUND I,HYDERABAD (AUTH. REP.) vs. ADIT (INTERNATIONAL TAXATION)-2 - 2, HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

disallowance proposed in the final draft assessment order. (4) Without prejudice to the above ground, the Ld. AO erred in applying the provisions of section 40(a)(i) which are applicable to income chargeable under the head “profits and gains of business or profession” whereas the Appellant has had only capital gains income during the year under consideration. (5) Without

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance under section 37 of the Act, in respect of withdrawals made from the banks by the Appellant, under the facts and circumstances of the case. 4. The Appellant denies himself liable to be assessed on interest under section 234B

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), HYDERABAD vs. REJUVENTING APPROACHES PRIVATE LIMITED , HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance under section 37 of the Act, in respect of withdrawals made from the banks by the Appellant, under the facts and circumstances of the case. 4. The Appellant denies himself liable to be assessed on interest under section 234B

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance under section 37 of the Act, in respect of withdrawals made from the banks by the Appellant, under the facts and circumstances of the case. 4. The Appellant denies himself liable to be assessed on interest under section 234B

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance under section 37 of the Act, in respect of withdrawals made from the banks by the Appellant, under the facts and circumstances of the case. 4. The Appellant denies himself liable to be assessed on interest under section 234B

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance under section 37 of the Act, in respect of withdrawals made from the banks by the Appellant, under the facts and circumstances of the case. 4. The Appellant denies himself liable to be assessed on interest under section 234B

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

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

section 143(1) of the Act passed by the Ld. AO is bad in law. 2) On the facts and circumstances of the case and in law, the AO erred in disallowing the claim of deduction u/s 801A(4) of the Act of Rs.7,88,79,105/-in respect of profits and gains derived from the business of development

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

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

section 143(1) of the Act passed by the Ld. AO is bad in law. 2) On the facts and circumstances of the case and in law, the AO erred in disallowing the claim of deduction u/s 801A(4) of the Act of Rs.7,88,79,105/-in respect of profits and gains derived from the business of development

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) of the Act in the original assessment ceased to exist. Therefore

THE WARANGAL DISTRICT COOPERATIVE CENTRAL BANK LIMITED,HANAMKONDA vs. DCIT, CIRCLE-3(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.364/Hyd/2023 ("नधा"रण वष"/Assessment Year:2021-22) The Warangal District Vs. Deputy Commissioner Of Cooperative Central Bank Income Tax, Limited, Hanamkonda, Circle-3(1), Warangal. Hyderabad. Pan: Aabtt3137G (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri S. Rama Rao, Advocate राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 11/11/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

sections 234A, 234B or 234C shall be admissible, in line with the CBDT order dated 01.09.2025. 14. Apropos the disallowance