BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

disallowance under Section 40(a)(ia) of the Act. Therefore, the disallowance of Rs. 86/- under Section 40(a)(ia) of the Act, cannot

NIPPON KOEI CO. LTD.,BEGUMPET vs. ADIT (INTERNATIONAL TAXATION)- 2, HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

Disallowance under section 40(a) of the Act of Rs. 13,76,205/-. Accordingly, the Ld. AO made a total

SHELADIA ASSOCIATES INC,SD ROAD vs. ADIT(INT TAXN)-2, HYDERABAD

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

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 537/Hyd/2023 (धििाारण वर्ा / Assessment Year: 2021-22) Sheladia Associates Inc, Adit (Int Taxn)-2, Secunderabad Vs. Hyderabad [Pan No. Aafcs7792F] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

section 40(a)(i) of the Act amount to acceptance of disallowance under section 40(a)(i) of the Act and, therefore

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

disallowances made under sections 32, 40(a)(ia), 40A(3), 43B etc. of the Act and other specific disallowances, related

GLOBAL DEVELOPERS,NELLORE vs. DCIT, CIRCLE-1, NELLORE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1683/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Global Developers, Vs. Dcit, Nellore. Circle-1, Pan: Aagfg8471R Nellore. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: None राज" व "ारा/Revenue By: Shri Sankar Pandi. P, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28/01/2026 घोषणा की तारीख/Date Of 04/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

Section 40(a)(ia) could be:  30% of the interest paid may be disallowed in computing business income.  However, NO disallowance

ORBIS REAL ESTATE FUND I,HYDERABAD (AUTH. REP.) vs. ADIT (INTERNATIONAL TAXATION)-2 - 2, HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

disallow the expenditure under section 40(a)(i) in the show-cause notice and passing the draft order disallowing under

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

section 40(a)(ia) are applicable only to the expenditure which was found payable as on 31st March of every year :- 10 -: BiologicHyderabad. and not for the amounts which are already paid during the previous year. Thus, as the expenditure was not shown payable in the books of account by the Balance sheet date, the disallowance

RAMESH GELLI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10 Ramesh Gelli, Vs. Acit, Hyderabad. Circle-6(1), Pan: Acgpg 2040 J Hyderabad. (Appellant) (Respondent) Assessee By: Sri P. Murali Mohana Rao Revenue By: Sri Kiran Katta, Dr Date Of Hearing: 25/03/2019 Date Of Pronouncement: 03/04/2019 Order Per Smt. P. Madhavi Devi, J.M.:

section 40(a)(ia) of the Act, assessee should be declared as ‘an assessee in default’ u/s 201(1) of the Act and since the Assessing Officer has failed to do so, no disallowance

JAYA HOSPITALAS, WARANGAL,HYDERABAD vs. ADDL. CIT, WARANGAL RANGE, WARANGAL, WARANGAL

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

Bench: Shri B. Ramakotaiah & Shri Challa Nagendra Prasad

section 40(b) which should be verified whether the claim of Rs.70,85,488 is according to the provisions of the Act (40(b)(iv) and with reference to the claim of interest Rs. 5,90,785/- A.O. is directed to examine whether the interest can be considered for disallowance

ITO, WARD-3(2), HYD, HYDERABAD vs. R.K. INFRA & ENGINEERING (INDIA) PVT.LTD., HYD, HYDERABAD

In the result, appeal of the revenue and the CO of the assessee are dismissed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

section 40(a)(ia) in the following words:-- "In order to rationalise the provisions of disallowance on account of non-deduction