THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO OPERATIVE BANK LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

section 36 (1) (viia) of the Act. In view of the above, the ground raised by the assessee is dismissed. 6.7 Now coming to the additional ground raised by the assessee before us. It is the contention of the Ld.AR before us that the assessee is entitled to raise the legal ground as per the provisions

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

D E R PER BENCH : These appeals filed by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 18.09.2020 for the assessment years 2012-13, 2013-14, 2016-17 and 2016-17 to 2018-19, respectively. 2. First, we will deal with assessee’s appeal in ITA No.681/Hyd

UOH STAFF COOPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO., WARD-8(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

Bench: the Ld. CIT(A). Before the Ld. CIT(A), the assessee has reiterated its arguments made before the A.O. and claimed that interest earned from fixed deposit with the nationalized banks is also eligible for claiming deduction under Section 80P(2)(a)(i) or Section 80P(2)(d) of the Act because the interest received is forming part of business of the assessee and therefore the same cannot be disallowed under Section 80P(2)(a)(i) of the Act. The Ld. CIT(A), after considering the submissions of the

272, rejected the explanation of the assessee and made addition of Rs. 2,14,662/- towards interest earned from fixed deposit with the nationalized banks under Section 80P(2)(d) of the Act. 3. Aggrieved by the assessment order, the assessee preferred appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee has reiterated its arguments made

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

MYLAN LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result. appeal of the Assessee is partly\nallowed for statistical purposes and appeal of Revenue is\npartly allowed for statistical purposes

272/- in respect of interest paid\non CCDs by applying an ad-hoc interest rate of 4.75% being\n50% of coupon rate of 9.5% paid by the appellant company\non CCDs. Similarly, the TPO had also made adjustment of\nRs.69,23,12,130/- towards interest paid on External\nCommercial Borrowings [in short \"ECBs\"] by adopting\nLIBOR plus 200 basis points

ACIT., CIRCLE-5(1), HYDERABAD vs. MYLAN LABORATORIES LIMITED, HYDERABAD

In the result. appeal of the Assessee is partly allowed for statistical purposes and appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

272/- in respect of interest paid on CCDs by applying an ad-hoc interest rate of 4.75% being 50% of coupon rate of 9.5% paid by the appellant company on CCDs. Similarly, the TPO had also made adjustment of Rs.69,23,12,130/- towards interest paid on External Commercial Borrowings [in short “ECBs”] by adopting LIBOR plus 200 basis points

CYBERMATE INFOTEK LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD

In the result, appeal of the assessee allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

D E R PER L.P. SAHU, A.M.: This appeal filed by the Assessee is directed against CIT(A) - 1, Hyderabad’s order dated 04/09/2018 for AY 2013-14 involving proceedings u/s 143(3) of the Income- Tax Act, 1961; in short “the Act”. 2. Briefly, the facts of the case are that the assessee filed its return of income

SGD PHARMA INDIA PRIVATE LIMITED,,HYDERABAD vs. ITO WARD-3(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita-Tp Nos.130 & 447/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S. Sgd Pharma India Vs. Dy.Cit/I.T.O Private Limited, Ward/Circle 3 (1) Mahabubnagar Hyderabad Pan:Aadcc7815K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Smt. K. Haritha, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 17/12/2025 घोषणा की तारीख/Pronouncement: 21/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA-TP Nos.130 & 447/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/s. SGD Pharma India Vs. Dy.CIT/I.T.O Private Limited, Ward/Circle 3 (1) Mahabubnagar Hyderabad PAN:AADCC7815K (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Aliasgar Rampurwala, CA राज" व "ारा/Revenue by:: Smt. K. Haritha, CIT(DR) सुनवाई की

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

D)\n12,74,11,754/-(F)\nPercentage of Overall Profit\n9.40% (F/(E))%\nPercentage of Net profit as per return filed u/s.139(1)\n8.00% (B/A)%\nPercentage of additional income admitted to the additional\nturnover\n10.47% (D/C)%\n\n8. 4. The assessee is not in a position to substantiate its claim of expenses\nby producing supporting vouchers and other documentary evidences