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3 results for “disallowance”+ Section 244Aclear

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Key Topics

Section 244A6Section 266Section 143(1)2TDS2

TEKSYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is allowed as directed above

ITA 290/HYD/2023[2017-18]Status: DisposedITAT Hyderabad09 Feb 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Ms. Amulya K. ARFor Respondent: Shri Shakeer Ahamed, DR
Section 32

disallowed on the ground that such assets were not put to use by the assessee during the year under consideration. When once we accept the Page 7 of 10 BTA, it goes without saying that the assessee acquired the IT services division of Allegis India on a going concern basis. Submission made on behalf of the assessee that

TIRUMALA ESTATES,HYDERABAD vs. ITO,WARD-4(5), HYDERABAD

In the result, both appeals filed by the assessee are allowed

ITA 215/HYD/2023[2017-18]Status: Disposed
ITAT Hyderabad
25 May 2023
AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 143(1)Section 244ASection 26

section 26 of the IT Act and the reflection of TDS in Form 26AS of the partnership, the Hon'ble Commissioner is requested to direct the Assessing Officer to issue balance of refund of Rs. 13,79,565/- (14,24,740/--45, 175) along with interest u/s. 244A of the I.T.Act. In case the Hon’ble Commissioner needs any further

TIRUMALA ESTATES,HYDERABAD vs. ITO,WARD-4(5), HYDERABAD

In the result, both appeals filed by the assessee are allowed

ITA 216/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 May 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 143(1)Section 244ASection 26

section 26 of the IT Act and the reflection of TDS in Form 26AS of the partnership, the Hon'ble Commissioner is requested to direct the Assessing Officer to issue balance of refund of Rs. 13,79,565/- (14,24,740/--45, 175) along with interest u/s. 244A of the I.T.Act. In case the Hon’ble Commissioner needs any further