FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

disallowance of the deduction of Rs. 36,70,431/- claimed u/s 80P of the Act is not justified. 4. Further, without prejudice to Ground No. 2 and Ground No. 3 the income of the appellant is exempt as per the ‘Principle of Mutuality’ and hence the same is not liable tax. 5. Charging of interest

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

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

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

ANDHRA PRADESH BEVERAGES CORPORATION LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

234C"], "issues": "1. Validity of assessment order in light of multiple DINs and bar of limitation. 2. Applicability of Section 40(a)(iib) to the amounts paid/appropriated towards privilege fee, special privilege fee, additional privilege fee, and contribution to CM Relief Fund. 3. Disallowance

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

ANDHRA PRADESH BEVERAGES CORPORATION LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

disallowances like leave encashment and PF/gratuity, the appeals were dismissed due to lack of evidence. The levy of interest under Sections 234B and 234C

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

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

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

disallowing the short term capital loss of an amount being Rs.35,39,35,330/-, under the facts and circumstances of the case. 9. Whether the learned Authorities below are justified in arriving at the unit loss of Rs. 1,53,71,792/-, and recalculating the short term capital gain, under the facts and circumstances of the case. 10. The Appellant

PURPLETALK INDIA PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-9(1), HYDERABAD

disallowing interest paid\non TDS default of Rs.3,488/-under section 37(1) of\nthe Act.\n16. The Ld AO erred in levying interest u/s 234A, 2348\nand 234C

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

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 & 234C