TELANGANA POWER GENERATION CORPORATION LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

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

Bench: Shri Manjunatha G & Shri Ravish Sood

section 43B of the Act for Rs.21,92,43,000/- disallowance of Rs.36,54,146/- under section 43B of the Act towards

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

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

disallowance of Rs.1,07,15,618/- made under section 43B of the Act. In this regard, the Ld. AR submitted

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

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

disallowance of Rs.1,07,15,618/- made under section 43B of the Act. In this regard, the Ld. AR submitted

ICOMM TELE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, ITA No.130/Hyd/2023 for the A

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance of the same has to be considered u/s 36(1)(va) read with section 2(24)(x) only. The observations of the Hon'ble Supreme Court may be briefly enumerated as under:  Section 43B

ICOMM TELE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(1), HYDERABAD

In the result, ITA No.130/Hyd/2023 for the A

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

disallowance of the same has to be considered u/s 36(1)(va) read with section 2(24)(x) only. The observations of the Hon'ble Supreme Court may be briefly enumerated as under:  Section 43B

CASPIAN IMPACT INVESTMENTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.749/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Caspian Impact Vs. Dy.Cit Investments Private Ltd, Circle 1(1) Hyderabad Hyderabad Pan:Aadcs4132K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Hiten Thakkar, Advocate राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 25/09/2025 घोषणा की तारीख/Pronouncement: 03/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Caspian Impact Investments Private Limited, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Addl/Jcit (A)-1, Mumbai (“Ld. First Appellate Authority”), Dated 27.02.2025 For The A.Y. 2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal:

disallowance of Rs.10,41,545/- under section 43B of the Act, the Ld. AR invited our attention to Note No.29

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

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

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

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

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

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

section 43B of the Act if, the assessee has deposited employee's contribution to PF and ESI on or before filing of return of income, then the said amount shall be allowed as deduction in the hands of the assessee. 20. The Id. CIT(A) erred in upholding the disallowance

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.:

Disallowance of Rs.20,32,596/- under section 43B of the Act. 6. Aggrieved with the order of the Ld. AO, the assessee

N.A.M. EXPRESSWAY LIMITED,DELHI vs. DCIT, CIRCLE-5(1), HYDERABAD

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

Bench: the due date provided for filing return of income u/s 139(1) of the Act, which attracts the provisions section 43B, however, the said amount 3

disallowance of labour cess of Rs.40,76,414/- u/s 43B of the Act. 4. Subsequently, Penalty proceedings u/s 270A of the Act was initiated and show cause notice u/s 274 read with section