ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

disallowing the exemption claimed by the assessee u/s.11. 7. The decision the CIT(A) is erroneous both in facts and in law that the A.O. denied exemption against the income earned for the A.Ys. 1991-92, 1992-93 and 1994-95 and accordingly, the same can not be considered as accumulation u/s.11(2) of the 1.T.Act. The Id.CIT(A) failed

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

disallowance of deduction under Section 80P of the Act amounting to Rs.36,70,431/- made while processing the return under Section 143(1). 14. In the result, appeal filed by the assessee is allowed. Order pronounced in the Open Court on 7th November, 2025. (RAVISH SOOD) ACCOUNTANT MEMBER Hyderabad, dated 7th November, 2025 Vinodan/sps Copy to: S.No Addresses 1 Federation

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. IL & FS ENGINEERING & CONSTRUCTIONS CO. LIMITED , HYDERABAD

70,213/- and disallowed a sum of\nRs.6,41,94,042/-.\n39\nITA Nos.129/Hyd/2020 & 1886/Hyd/2019\nIL & FS Engineering & Constructions Co.Ltd.\n44. The learned counsel for the assessee submitted that the\nLd.CIT(A) erred in sustaining the additions made by the A.O.\ntowards ad-hoc disallowance of 20% of various expenditure, even\nthough the appellant has filed relevant vouchers including rosters

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

70,959/- under normal\nprovisions of the Income Tax Act, 1961 [in short “the Act”]\nand book loss of Rs.306,42,31,817/- under Section 115JB\nof the Act. The case of the appellant company was selected\nfor scrutiny under CASS. During the course of assessment\nproceedings, a Reference u/sec.92CA of the Act was made to\nthe Transfer Pricing Officer

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

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

disallowed U/s.40A(3) and is added to the total income of the assessee. 14.1 On appeal, the ld.CIT(A) had decided the issue at pages 70 to 74 of the order wherein he observed as under : “The claim of the appellant that the payments have been made by the M/s. DLF group is false and completely unsubstantiated and no confirmation

EPAM SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -8 (1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

disallowing for the market risk adjustment to eliminate the difference in the risk level of the Appellant and the comparable companies. 3:3 The Appellant submits that the learned AO/TPO be directed to recalculate the adjustment made by him to the Appellant's total income and to re-compute its total income and tax liability accordingly. 4:0 Transfer Pricing

EPAM SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

disallowing for the market risk adjustment to eliminate the difference in the risk level of the Appellant and the comparable companies. 3:3 The Appellant submits that the learned AO/TPO be directed to recalculate the adjustment made by him to the Appellant's total income and to re-compute its total income and tax liability accordingly. 4:0 Transfer Pricing

IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

70,213/- and disallowed a sum of\nRs.6,41,94,042/-.\n40\nITA Nos.129/Hyd/2020 & 1886/Hyd/2019\nIL & FS Engineering & Constructions Co.Ltd.\n44. The learned counsel for the assessee submitted that the\nLd.CIT(A) erred in sustaining the additions made by the A.O.\ntowards ad-hoc disallowance of 20% of various expenditure, even\nthough the appellant has filed relevant vouchers including rosters

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

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

3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining Limited, batch out of Rs.3,58,79,073/- made by the learned Assessing Officer on account of inflation in expenses

ROCKSALT INTERACTIVE GAMES PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(2) , HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarm/S. Rocksalt Interactive Income Tax Officer, Vs. Games Pvt. Ltd., Ward 3(2), Hyderabad. Hyderabad. Pan Aafcr3033A (Appellant) (Respondent) Appellant By : Shri P. Murali Mohan Rao, C.A. Respondent By : Shri Vijay Bhaskar Reddy, Cit-Dr Date Of Hearing : 16.11.2022 Date Of Pronouncement : 12.12.2022 O R D E R Per Shri Laliet Kumar, J.M. : This Appeal Filed By The Assessee Is Directed Against The Order Dt.30.03.2020 Of The Learned Pr. Commissioner Of Income Tax/Cit-3, Hyderabad Relating To Assessment Year 2015-16 U/S. 263 Of The Income Tax Act, 1961 (In Short ‘The Act’).

section(1). The assessee, in its objections, never stated whether as per law, when the returns of income, especially for the A.Y. 2013-14 & 2014-15, which are under consideration, have been filed beyond due date were "permissible u/s 139(1), whether it is entitled for carry forward and set off of business losses of those years to subsequent assessment

ACIT., CIRCLE-5(1), HYDERABAD vs. MYLAN LABORATORIES LIMITED, HYDERABAD

In the result. appeal of the Assessee is partly allowed for statistical purposes and appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

70,000/-. The appellant company has claimed deduction under section 35(2AB) of Rs.398,36,53,820/-. The Assessing Officer disallowed excess weighted deduction claimed for Rs.19,10,91,910/- on the ground that the said amount is not approved by the Competent Authority. In our considered view, the Competent authority for approving the facility and certifying the amount