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

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 amount of Rs.3.11 Crores under section 14A under normal computation of the Act and under MAT . 6. Interest levied under section 234C

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 amount of Rs.3.11 Crores under section 14A under normal computation of the Act and under MAT . 6. Interest levied under section 234C

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

disallowance of business support service expense of INR 75,91,57,538 for non-deduction of Tax Deducted at Source ('TDS') under section 40(a)(i) of the Act. 2.2 Additionally, on the facts and circumstances of the case, and contrary to the law, the Ld. AO erred. and the Hon'ble DRP further erred in: 3 ADP Private Limited

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

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

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

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

INFOR INDIA PRIVATE LIMITED (FORMERLY KNOWN AS INFOR GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr Assessment Year: 2012-13 Infor (India) Pvt. Ltd., Vs. Dy. Commissioner Of (Formerly Known As Infor Income-Tax, Hyderabad. Global Solutions (India) Pvt. Ltd.), Hyderabad Pan – Aaacb6197Q Appellant Respondent Assessee By: Shri Sunil Motilala Revenue By: Shri Yvst Sai

SECTION 234A, 234B & 234C OF THE ACT 21. On the facts and in the circumstances of the case and in law, the Ld. AO erred in and the Hon'ble DRP further erred in upholding I confirming the action of the Ld. AO in levying interest uls 234A, 234B and 234C of the Act and the said levy of interest

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

FINCITY INVESTMENTS P. LTD., HYD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-8, HYD, HYDERABAD

In the result, all the appeals under consideration are dismissed

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

disallowance of Rs. 2,78,582/- made by the AO. Accordingly, we find no reason to interfere with the decision and hence, uphold the order of CIT(A) on this issue and dismiss the ground raised by the assessee. 10 I.T.A. No. 621/H/15 and others Elem Investments Pvt. Ltd. and others. 12. As regards the issue regarding computation of income

ELEM INVESTMENTS P. LTD., HYD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-8, HYD, HYDERABAD

In the result, all the appeals under consideration are dismissed

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

disallowance of Rs. 2,78,582/- made by the AO. Accordingly, we find no reason to interfere with the decision and hence, uphold the order of CIT(A) on this issue and dismiss the ground raised by the assessee. 10 I.T.A. No. 621/H/15 and others Elem Investments Pvt. Ltd. and others. 12. As regards the issue regarding computation of income

ELEM INVESTMENTS P. LTD., HYD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-8, HYD, HYDERABAD

In the result, all the appeals under consideration are dismissed

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

disallowance of Rs. 2,78,582/- made by the AO. Accordingly, we find no reason to interfere with the decision and hence, uphold the order of CIT(A) on this issue and dismiss the ground raised by the assessee. 10 I.T.A. No. 621/H/15 and others Elem Investments Pvt. Ltd. and others. 12. As regards the issue regarding computation of income

FINCITY INVESTMENTS P. LTD., HYD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-8, HYD, HYDERABAD

In the result, all the appeals under consideration are dismissed

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

disallowance of Rs. 2,78,582/- made by the AO. Accordingly, we find no reason to interfere with the decision and hence, uphold the order of CIT(A) on this issue and dismiss the ground raised by the assessee. 10 I.T.A. No. 621/H/15 and others Elem Investments Pvt. Ltd. and others. 12. As regards the issue regarding computation of income

NTT DATA BUSINESS SOLUTIOS PRIVATE LIMITED ,HYDERABAD vs. DCIT, CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.489/Hyd/2022 Assessment Year 2018-2019 Ntt Data Business The Dcit, Solutions Private Limited, Hyderabad. Circle-5(1), Vs. Pin -500081. Hyderabad. Pan Aadci1557Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

disallowing the relief claimed by the Appellant of INR 31,48,038 towards foreign tax credits under section 90/91 of the Act, without considering assessee's submission and documentary evidence. 19. On the facts and in the circumstances of the case and in law, the Ld. AO has erred in disregarding Assessee's claim for additional relief

CHEDEDEEPU SRINIVAS,HYDERABAD vs. INCOME-TAX OFFICER, WARD-14(3), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

disallowance the payment of Rs. 44,08,244/ - to the ESI and PF was made within the due date for the filing of the return of income under section 139(1) of the Act, on the facts and circumstances of the case. 6. The learned Authorities below ought to have allowed the amount of ESI & PF being