UNION BANK OF INDIA (ERSTWHILE-ANDHRA BANK),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, the appeal of revenue is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

section 36(1)(viia) in respect of non-rural advances, nor was such a situation before the Court. In the present case, the assessee has already claimed deduction 36(1)(viia) of the Act by creating provision for non-rural advances and has simultaneously wants to claim write-off of non-rural debts as deduction again u/s 36(1)(vii

UNION BANK OF INDIA,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

disallowing total deduction claimed u/s 36(1)(viia) of the Act. Further, at the same time, on 36(1)(vii) of the Act. Therefore, in our considered view, the issue of deduction u/s 36(1)(viia) needs to go back to the file of the AO for reconsideration. Thus, we set aside the order of the Ld.CIT(A) on this

UNION BANK OF INDIA (ERSTWHILE- ANDHRA BANK),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

disallowing total deduction claimed u/s 36(1)(viia) of the Act. Further, at the same time, on 36(1)(vii) of the Act. Therefore, in our considered view, the issue of deduction u/s 36(1)(viia) needs to go back to the file of the AO for reconsideration. Thus, we set aside the order of the Ld.CIT(A) on this

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD vs. ANDHRA BANK , HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

disallowing total deduction claimed u/s 36(1)(viia) of the Act. Further, at the same time, on 36(1)(vii) of the Act. Therefore, in our considered view, the issue of deduction u/s 36(1)(viia) needs to go back to the file of the AO for reconsideration. Thus, we set aside the order of the Ld.CIT(A) on this

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD vs. ANDHRA BANK , HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

disallowing total deduction claimed u/s 36(1)(viia) of the Act. Further, at the same time, on 36(1)(vii) of the Act. Therefore, in our considered view, the issue of deduction u/s 36(1)(viia) needs to go back to the file of the AO for reconsideration. Thus, we set aside the order of the Ld.CIT(A) on this

UNION BANK OF INDIA,HYDERABAD vs. DY. COMMISSISONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1018/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Andhra Bank Vs. Dy. C. I. T. Hyderabad Circle 1(1) Pan:Aabca7375C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1230/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13 ) Dy. C. I. T. Vs. Andhra Bank Circle 1(1) Hyderabad Hyderabad Pan:Aabca7375C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ananthan, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 28/08/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue, Are Directed Against The Order Dated 16/02/2016 Of Page 1 Of 59

vii) should be limited to claim made u/s 36(1)(viia) and the overall claim of the assessee shall be subject to provisions of section 36(2)(v) of the Act. Since the assessee has already availed benefit u/s 36(1)(viia) for both creation of provision and actual written off of debts, further deduction for a write

DY. COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), HYDERABAD vs. UNION BANK OF INDIA, HYDERABAD

In the result, the appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1018/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Andhra Bank Vs. Dy. C. I. T. Hyderabad Circle 1(1) Pan:Aabca7375C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1230/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13 ) Dy. C. I. T. Vs. Andhra Bank Circle 1(1) Hyderabad Hyderabad Pan:Aabca7375C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ananthan, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 28/08/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue, Are Directed Against The Order Dated 16/02/2016 Of Page 1 Of 59

vii) should be limited to claim made u/s 36(1)(viia) and the overall claim of the assessee shall be subject to provisions of section 36(2)(v) of the Act. Since the assessee has already availed benefit u/s 36(1)(viia) for both creation of provision and actual written off of debts, further deduction for a write

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

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

sections 36(1)(viia) and also 36(2)(v). The argument of the assessee that the entire claim for Bad Debts return of is to be allowed U/s. 36(1)(vii). Is also not acceptable for the reason that as per the proviso to Sec.36(1)(vii). ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 9 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

VII) is a person in whose case tax has been deducted under section 194N; or (VIII) is a person in whose case payment or deduction of tax has been deferred under sub-section (2) of section 191 or sub- section (1C) of section 192; ] (b) 8[***] (ba) 9[***] 10[(c) in the case of a person being an individual

A.P. GRAMEENA VIKAS BANK,WARANGAL vs. DCIT CIRCLE 3(1), HYDERABAD

In the result, appeal of the assessee is allowed in above terms

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

disallowance u/s 36(1)(viia): 1. It is noted that assesse has debited a provisions of Rs. 22.87 crores. These provisions made in P&L account are though required to be Page 5 of 9 added in the computation of income by virtue of provisions of section 36(vii

PENNAR INDUSTRIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1),, HYDERABAD

In the result, the appeal filed by the assessee company is partly allowed/partly allowed for statistical purposes

Bench: Us:

disallow the deduction of reversal of provision for onerous contract of Rs.2,36,20,000/-; (ii) the failure to verify the trade and other receivables written off of Rs.27,82,00,000/-; (iii) the non-payment of tax under Section 115QA on buy-back of 66,15,000 shares for a consideration of Rs.20,48,00,000/-; and (iv) allowability

NUEVOSOL ENERGY PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-16(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.958/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Nuevosol Energy Private Vs. Assistant Commissioner Limited Of Income Tax Hyderabad Circle-16(1) [Pan : Aadcn7551K] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Gvn Hari, Ar रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 26/11/2024 घोर्णध की तधरीख/Date Of 27/11/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25/07/2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2018-19 On The Following Grounds : 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Contrary To The Facts & Also The Law Applicable To The Facts Of The Case. 2. The Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Sustaining The Addition Of Rs.2,65,80,027

disallowed under specific provisions of section 30 to 36 of the Act, then section 37 cannot come in. Section 37 applies only to items which do not fall in section 30 to 36 of the Act. If a provision for doubtful debt is expressly excluded from section 36(1)(vii

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

1-4-2014 to 31-3-2016 and installed by 31-\n3-2016, the assessing Officer on presumptions and suspicion cannot disallow the\nsame.\n8. Your Appellant submits that the Assessing Officer as well as the CIT(A) without proper\napplication of mind and appreciating the fact that the Hon'ble Supreme Court has held\nelectricity is an article