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

275/- by\nmaking TP adjustment as suggested by the TPO under\nsection 92CA(3) of the Act for Rs.1191,97,64,708/-,\ndisallowance of depreciation claimed on goodwill arising out\nof amalgamation at Rs.1371,56,42,098/-, disallowance of\ndepreciation of non-compete fee of Rs.2,22,932/- and\ndisallowance of expenditure claimed on weighted deduction\nunder section

KAMAL ENTERPRISES AND NEW LIFE HOSPITAL,HYDERABAD vs. DCIT, CIRCLE-9(1), HYDERABAD

In the result, appeal of the assessee is allowed

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

section 275 of the Act and, therefore, it is bad under law. It is also contended that there is no concealment of income and, therefore, mere disallowance

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

disallowed on a technical reason of delay in\nfiling of the Audit Report in Form No. 10B, which is due to\na reasonable cause and the same is beyond the control of\nthe appellant.\n4.\nThe Ld. CIT(A) has erred in observing that the appellant\nhas not given any reasonable cause for delay in filing the\nappeal by over

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

disallowed on a technical reason of delay in\nfiling of the Audit Report in Form No. 10B, which is due to\na reasonable cause and the same is beyond the control of\nthe appellant.\n4.\nThe Ld. CIT(A) has erred in observing that the appellant\nhas not given any reasonable cause for delay in filing the\nappeal by over

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

disallowed on a technical reason of delay in\nfiling of the Audit Report in Form No. 10B, which is due to\na reasonable cause and the same is beyond the control of\nthe appellant.\n4.\nThe Ld. CIT(A) has erred in observing that the appellant\nhas not given any reasonable cause for delay in filing the\nappeal by over

MATRIX SEA FOODS INDIA LIMITED,HYDERABAD vs. ACIT (OSD) WARD-16(4), HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.102/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) M/S Matrix Sea Foods Vs. Acit ( Osd ) India Limited, Hyderabad Ward 16(4) Pan:Aaecm4113H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd. Afzal, Advocate राज" व "ारा/Revenue By:: Shri Gurpreet Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 30/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

section 40A(3) of the Act. Therefore, the disallowance to the extent of Rs.6,01,275/- is upheld. Accordingly, we direct

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, all the appeals under consideration are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

275/-. The assessee preferred an appeal before CIT(A). The CIT(A) in his order dated 04-02-2011 gave partial relief. The assessee as well as the department preferred appeal before ITAT, Hyderabad. The Hon'ble ITAT, Hyderabad in its order dated 28.12.2012 disposed off both the appeals. The income of the assessee was arrived

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowing the assessee's claim of deduction u/s.80IA(4) of the Act. 5. Feeling aggrieved by the order of Assessing Officer, assessee filed appeal before the LD.CIT(A), who dismissed the appeal of assessee by observing as under : “7.4 I have gone through the decision of the Hon'ble ITAT (supra) wherein the issue of the assessee's eligibility

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

disallowance on\n30.03.2010. On further appeal, the ITAT, vide order dated\n19.08.2013 in ITA No. 963/Hyd/2010, remitted the issue to the AO\nfor fresh examination in light of the decision in M/s Ramky\nInfrastructure Ltd. Accordingly, notice u/s 143(2) r.w.s.254 was\nissued on 03.10.2024 requiring the assessee to attend the office on\n14.11.2014 and furnished documents and other evidence

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

disallowance on\n30.03.2010. On further appeal, the ITAT, vide order dated\n19.08.2013 in ITA No. 963/Hyd/2010, remitted the issue to the AO\nfor fresh examination in light of the decision in M/s Ramky\nInfrastructure Ltd. Accordingly, notice u/s 143(2) r.w.s.254 was\nissued on 03.10.2024 requiring the assessee to attend the office on\n14.11.2014 and furnished documents and other evidence

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

disallowance on\n30.03.2010. On further appeal, the ITAT, vide order dated\n19.08.2013 in ITA No. 963/Hyd/2010, remitted the issue to the AO\nfor fresh examination in light of the decision in M/s Ramky\nInfrastructure Ltd. Accordingly, notice u/s 143(2) r.w.s.254 was\nissued on 03.10.2024 requiring the assessee to attend the office on\n14.11.2014 and furnished documents and other evidence

HARSHINI EPC PRIVATE LIMITED ,HYDERABAD vs. ITO WARD-2(3), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

275. 9. Vibha Agrotech Limited Vs. DCIT – ITA No.179/Hyd/2018. 13. Per contra, ld. DR had submitted that the amendment under section 14A of the Act is introduced by the Finance Act, 2022 is retrospective in nature and therefore, the ld.CIT(A) had rightly dismissed the claim of the assessee. Further, he had relied upon the CBDT’s Circular No.5/2014 dt.11/02/2014

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

275] (SC); as considered in Jagati Publications Ltd. Vs. President (2015) [377 ITR 31] (Bombay) that a Special Bench’s constitution has to be in light of the foregoing regulation or by the hon’ble President, ITAT as per the relevant facts and circumstances of each and every case which nowhere exist as the assessee itself has not even preferred

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

275] (SC); as considered in Jagati Publications Ltd. Vs. President (2015) [377 ITR 31] (Bombay) that a Special Bench’s constitution has to be in light of the foregoing regulation or by the hon’ble President, ITAT as per the relevant facts and circumstances of each and every case which nowhere exist as the assessee itself has not even preferred

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

275] (SC); as considered in Jagati Publications Ltd. Vs. President (2015) [377 ITR 31] (Bombay) that a Special Bench’s constitution has to be in light of the foregoing regulation or by the hon’ble President, ITAT as per the relevant facts and circumstances of each and every case which nowhere exist as the assessee itself has not even preferred