ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. M/S KMC CONSTRUCTIONS LTD, HYDERABAD

801A of Rs.84,58,55,948/- is deleted and disallowance of deduction for Rs. Rs.33,55,988/- is confirmed. The grounds of appeal no 3, 4 and 5 are partly allowed.\n6. 6. In ground of appeal no 2 the appellant has contested that the Assessing Officer erred in adopting the income determined u/s 143(1) of the Act without

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

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

section 801A(4) in respect of electrical projects also. 7. Your Appellant submits that a direction may be given to the Assessing Officer to consider all the disallowance

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

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

section 801A(4) in respect of electrical projects also. 7. Your Appellant submits that a direction may be given to the Assessing Officer to consider all the disallowance

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

801A of the Act: Rs. 24,35,05,411/-; and (iv) addition under section 68 in respect of alleged bogus transactions with M/s. Lakshin Infradev Pvt. Ltd: Rs. 1,29,91,000/-, determined he income of the assessee company vide his order passed under section 143(3) r.w.s 144B of the Act, dated 26/09/2021

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

801A of the Act: Rs. 24,35,05,411/-; and (iv) addition under section 68 in respect of alleged bogus transactions with M/s. Lakshin Infradev Pvt. Ltd: Rs. 1,29,91,000/-, determined he income of the assessee company vide his order passed under section 143(3) r.w.s 144B of the Act, dated 26/09/2021

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(4), HYDERABAD

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

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary, Hon’Bleassessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner Of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. Pan : Aabcp2098P. (Respondent) (Appellant) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 10.10.2024 Date Of Pronouncement: 27.11.2024

801A(4) of the Act is not fulfilled. The work contract Pranahitha-Chevella Lift irrigation scheme link-IV, package No.10 is actually awarded to M/s.HCC-MEIL-BHEL(Joint Venture) from the Government of Andhra Pradesh, Irrigation & C.A.D. Department vide Agreement No.06/2008-09 dated 02/12/2008. Hence, as per the provisions of section 80IA(4) of the Act, the Joint Venture being a separate entity

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

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

7,82,66,352/- and deleted the balance of Rs. 23,47,99,054/-. Page 13 of 37 M/s. Sushee Infra & Mining Limited, batch 26. On a perusal of the record including the orders of the both the authorities below, we find that an identical issue had arisen in the assessment year 2014-15 and in the foregoing paragraphs, after

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

section 801A(4) of the Act in the statute by the legislature was to achieve rapid growth in the infrastructure development of the country by drawing additional resources both financial and technical with private participation. This particular intention of the legislature has been clearly highlighted by the Hon'ble ITAT in the case of M/s. Ramky Infrastructure Limited (supra

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

disallowance of entire deduction claimed U/s 801A(4), Rs.79,25,89,837/ which is related to profit attributable to works carried out by JVs and should not have restricted the same only to the extent double deduction claimed in the hands, JVs Rs.2,07,650/- as well as that of the assessee. 5. Whether on the facts and circumstances

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

Disallowance of CSR expenses of Rs. 1,42,97,133/- against the returned income of Rs. 50,81,16,931/-. 2.1 Feeling aggrieved, the assessee raised certain objections before the Ld. DRP. The Ld. DRP, after considering the submissions of the assessee and also going through the material available on record, dismissed the objections raised by the assessee. Thereafter