COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

disallowed belated payment of employees’ contribution towards PF and ESI for Rs. 15,61,389/- on the ground that, belated payment of employees’ contribution towards PF and ESI partakes the nature of the income as referred to under Section 36(1)(va

SUDHAKAR RAO DONDAPATI,HYDERABAD vs. ITO, WARD-13(3), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Laliet Kumarआ.अपी.सं/Ita No. 129/Hyd/2023 (निर्धारण वर्ा/Assessment Year: 2018-19) Sudhakar Rao Dondapati, Income Tax Officer, Hyderabad Vs. Ward-13(3), [Pan No. Aeupr8022H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri T. Balaji, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख /Date Of Hearing: 21/03/2023 घोर्णध की तधरीख /Pronouncement On: 21/03/2023

disallowance under section 36(1)(va) of the Act in the order passed under section 143(1) of the Act and, therefore

GRIP STRAPPING TECHNOLOGIES PRIVATE LIMITED ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-2(2) , HYDERABAD

In the result, appeal of the assessee is dismissed

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

disallowance under section 36(1)(va) of the Act in the order dated 13/11/2019 passed under section 143(1) of the Act and, therefore

SAHRUDAYA HEALTH CARE (KURNOOL) PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-3(1), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 Sahrudaya Health Care Vs. The Income Tax Officer, (Kurnool), Private Limited, Ward 3 (1), Hyderabad. Hyderabad. Pan : Aawcs3735M. (Appellant) (Respondent) Assessee By: None Revenue By: Shri Kumar Adithya. Date Of Hearing: 20.12.2022 Date Of Pronouncement: 20.12.2022

disallowance under section 36(1)(va) of the Act in the order dated 20.01.2021 passed under section 143(1) of the Act and, therefore

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

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

Section 36(1)(va) for Rs. 3,66,095/-, addition towards disallowance of interest expenditure under Section 36(1)(iii) for Rs. 11,08,678/-, disallowance

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 36(1)(va) of the Act. However, the said deposits were made prior to filing of return of income u/s 139(1) of the Act. 6.1 Of course, it is a case in point that the assessee did not file any appeal against the intimations passed us 143(1) of the Act and the Ld. Sr. DR is right

SUDHEER PARIMALA,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.758/Hyd./2025 Assessment Year 2015-2016 Sudheer Parimala, The Income Tax Officer, Hyderabad – 500 016. Vs. Ward-10(1), Hyderabad. Pan Ahppp7572E Pin - 500 004. Telangana (Appellant) (Respondent) For Assessee : Ca Kranthi Palivela & Ca Mrudulatha For Revenue : Dr. Sachin Kumar, Sr. Ar Date Of Hearing : 24.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order

36(1)(va) is Rs.2.20,089/- 3. As verified from 3CD report, assessee was shown the an amount of Rs. 78,26,412/- additions to the block of assets. During the assessment proceedings, assessee has not given details and supporting evidences about additions to the block of assets. Hence, the AO has not verified the genuineness of the additions

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowance under section 36(1)(va) of the Act in the order dated 14.05.2019 passed under section 143(1) of the Act and, therefore

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowance under section 36(1)(va) of the Act in the order dated 14.05.2019 passed under section 143(1) of the Act and, therefore

VE VEE'S MANAGERIAL SERVICES,HYDERABAD vs. DCIT, CIRCLE-9(1), HYDERABAD

In the result, ITA No. 167/Hyd/2022 & 168/Hyd/2022 are allowed and ITA No

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

disallowances u/s. 36(1)(va) r.w.s. 2(24)(x) can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return. It has further been held in these decisions that the amendment to section

SRI LAKSHMI ROAD TRANSPORT COMPANY,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/S Sri Lakshmi Road Vs. Dy. Cit Transport Company Circle 6(1) Hyderabad Hyderabad Pan:Aatfs6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 24/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

disallowed under section 36(1)(va) of the Act”. 4. The brief facts of the case are that the assessee

ADROIT MANAGEMENT CONSULTANTS PRIVATE LIMITED,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-1(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Adroit Management Consultants Vs. Income-Tax Officer, Ward – Pvt. Ltd., Secunderabad 1(1), Hyderabad. Pan – Aahca2632C (Appellant) (Respondent)

section 36(1)(va) to disallow ESI & PF payments. We have carefully gone through the section 36(1)(va) with

ANALOGICS TECH INDIA LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowance under section 36(1)(va) of the Act. Accordingly, this ground of appeal is dismissed. 12. Ground No.2 Before

MEGHA DESHPANDE,HYDERABAD vs. ITO WARD-10(4), HYDERABAD

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

Bench: Shri R. K. Panda

disallowances u/s. 36(1)(va) r.w.s. 2(24)(x) can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return. It has further been held in these decisions that the amendment to section

MEGHA DESHPANDE ,HYDERABAD vs. ITO WARD-10(4), HYDERABAD

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

Bench: Shri R. K. Panda

disallowances u/s. 36(1)(va) r.w.s. 2(24)(x) can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return. It has further been held in these decisions that the amendment to section

ANAND ISPAT UDYOG LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD

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

Bench: Shri V. Durga Rao & Shri Rifaur Rahman

section 36(1)(va) and disallowed Rs. 1,52,190/-. It was also observed during the scrutiny proceedings that assessee

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

disallowed u/s 37. Further to the above and the discussion had with our good selves in relation to claim of pay back to EU Commission of GBP 11.8 million income earned earlier under a settlement agreement between Matrix Laboratories (now Known as 'Mylan Laboratories Limited'), we submit as under,. 1. The taxpayer has developed and stabilized the process for manufacture

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

disallowed u/s 37. Further to the above and the discussion had with our good selves in relation to claim of pay back to EU Commission of GBP 11.8 million income earned earlier under a settlement agreement between Matrix Laboratories (now Known as 'Mylan Laboratories Limited'), we submit as under,. 1. The taxpayer has developed and stabilized the process for manufacture