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

801 & 1065/Bang/2014 for disallowing the depreciation on good will. 11. Aggrieved, Assessee preferred an appeal before the CIT(A), who confirmed the order of AO and the assessee is in second appeal before us. 12. The ld. Counsel for the assessee, while reiterating the submissions made before the authorities below, submitted that assessee had acquired shares of ASPL along with

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

Disallowance of computer software expenses by treating them as capital expenditure (Rs.19,24,31,255/); During the assessment proceedings it is observed that the assessee purchased certain software and claimed the expenditure as revenue. When questioned as to why the same should not be treated as capital expenditure, it was stated that the expenditure was incurred for running the business

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

801, 802, 2006-07 , Asst./Dy. M/s Singareni to 803/ 2009-10 & Commissioner Colleries 4 H/2014 and 2010-11 of Income-tax, Company Ltd., 519/H/2016 and 2004- Circle – 1, Khammam 05 Khammam 5 879, 880, 2005-06, M/s Singareni Asst./Dy. to 882, 884, 2006-07, Colleries Commissioner of 11 886 & 2007-08, Company Ltd., Income-tax, 887/H/2014

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

disallowed the claim on the ground that the approval for "E" building was granted on 11th of October, 2002, as an extension of the approval granted for the buildings in A to D and therefore, the E block, being continuation of A, B, C & D buildings, the project must be held to have commenced prior to October

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

disallowed the claim on the ground that the approval for "E" building was granted on 11th of October, 2002, as an extension of the approval granted for the buildings in A to D and therefore, the E block, being continuation of A, B, C & D buildings, the project must be held to have commenced prior to October

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(1), HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

disallowed the claim on the ground that the approval for "E" building was granted on 11th of October, 2002, as an extension of the approval granted for the buildings in A to D and therefore, the E block, being continuation of A, B, C & D buildings, the project must be held to have commenced prior to October

KIRAN INFERTILITY CENTRE PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX(TDS) , CIRCLE-1(1), HYDERABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

801] (SC) and CIT Vs. Durga Prasad More (1971) [82 ITR 540] (SC). We thus conclude that so far as the application of 194C r.w.s. 40(a)(ia) is concerned, the assessee’s all other arguments regarding taxability of the surrogate mothers also deserve to be rejected since its payee himself had admitted that it had not maintained any accounts

KIRAN INFERTILITY CENTRE PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX(TDS) , CIRCLE-1(1), HYDERABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

801] (SC) and CIT Vs. Durga Prasad More (1971) [82 ITR 540] (SC). We thus conclude that so far as the application of 194C r.w.s. 40(a)(ia) is concerned, the assessee’s all other arguments regarding taxability of the surrogate mothers also deserve to be rejected since its payee himself had admitted that it had not maintained any accounts

SHYAM BABA FERRO ALLOYS PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(3), HYDERABAD

In the result, both the appeals of the assessee as well as revenue are dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Shyam Baba Ferro Alloys Vs. Income Tax Officer, Pvt. Ltd., Hyderabad. Ward – 3(3), Hyderabad. Pan – Aaocs 3654H (Appellant) (Respondent) Assessment Year: 2014-15 Income Tax Officer, Vs Shyam Baba Ferro Alloys Ward – 3(3), Hyderabad. Pvt. Ltd., Hyderabad. Pan – Aaocs 3654H (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri M. Srinivas Date Of Hearing: 20/05/2021 Date Of Pronouncement: 21/09/2021 O R D E R Per L.P. Sahu, A.M.: Both These Appeals Are Cross Appeals Filed By The Assessee & Revenue Are Directed Against Cit(A) - 3, Hyderabad’S Order Dated 12/10/2017 For Ay 2014-15

801+1,15,82,485).Therefore, the disallowance that can be made is from the expenditure that was claimed by the appellant. In view of these facts it is opined that disallowance of the loss worked out may meet the ends of the justice. Therefore, the total income is decided as Nil rejecting the loss claimed to have been incurred

NCOME TAX OFFICER, WARD-3(3), HYDERABAD vs. SHYAM BABA FERRO ALLOYS PRIVATE LIMITED, MAHBOOB NAGAR

In the result, both the appeals of the assessee as well as revenue are dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Shyam Baba Ferro Alloys Vs. Income Tax Officer, Pvt. Ltd., Hyderabad. Ward – 3(3), Hyderabad. Pan – Aaocs 3654H (Appellant) (Respondent) Assessment Year: 2014-15 Income Tax Officer, Vs Shyam Baba Ferro Alloys Ward – 3(3), Hyderabad. Pvt. Ltd., Hyderabad. Pan – Aaocs 3654H (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri M. Srinivas Date Of Hearing: 20/05/2021 Date Of Pronouncement: 21/09/2021 O R D E R Per L.P. Sahu, A.M.: Both These Appeals Are Cross Appeals Filed By The Assessee & Revenue Are Directed Against Cit(A) - 3, Hyderabad’S Order Dated 12/10/2017 For Ay 2014-15

801+1,15,82,485).Therefore, the disallowance that can be made is from the expenditure that was claimed by the appellant. In view of these facts it is opined that disallowance of the loss worked out may meet the ends of the justice. Therefore, the total income is decided as Nil rejecting the loss claimed to have been incurred

TNS INDIA PRIVATE LIMITED, HYD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

section 92CA(3) order dt.8.1.2015. Learned CIT-DR’s vehement contention before us that just because the & C.O. No.35/Hyd/2016 foregoing entity M/s. Infosys BPO Limited is having high turn over does not ipso facto render it ineligible for inclusion in the array of comparables since we are dealing with service sector segment only. He quote hon’ble Delhi high court