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

disallowance of the claim of the assessee company\nfor deduction under section 80G in respect of donations forming part of\nCSR expenditure, holding that CSR expenditure being mandatory in\nnature could not qualify for deduction under section 80G except in\ncases specifically provided: Rs. 1,85,88

ACIT, CIRCLE-5(1), HYDERABAD vs. USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD

88 of 2014, Commissioner of Income Tax (li)\nKanpur, vs. Mls. Shivam Motors (P) Ltd. decided on 05.05.2014. In the said\ndecision it has been held:-\n\"As regards the second question, Section 14A of the Act provides that for the\npurposes of computing the total income under the Chapter, no deduction shall\nbe allowed in respect of expenditure incurred

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)

88 of the Annexure A/BIPL/OFF/02. Since the assessee deducted TDS, in our considered view, the additions made by the A.O. towards disallowance of advertisement expenses of Rs. 45,000/- cannot be sustained. Therefore, we direct the A.O. to delete the addition of Rs. 45,000/- made under Section

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)

88 of the Annexure A/BIPL/OFF/02. Since the assessee deducted TDS, in our considered view, the additions made by the A.O. towards disallowance of advertisement expenses of Rs. 45,000/- cannot be sustained. Therefore, we direct the A.O. to delete the addition of Rs. 45,000/- made under Section

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)

88 of the Annexure A/BIPL/OFF/02. Since the assessee deducted TDS, in our considered view, the additions made by the A.O. towards disallowance of advertisement expenses of Rs. 45,000/- cannot be sustained. Therefore, we direct the A.O. to delete the addition of Rs. 45,000/- made under Section

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

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

section 115JB of the Act. We find that it is identical to ground of appeal No.2 in ITA No. 645/Hyd/2020. We have already decided the issue and the matter has been restored to the file of the learned CIT(A) for fresh adjudication. Accordingly, this ground of appeal raised by the assessee is restored to the file of the learned

ASIAN INSTITUTE OF GASTROENTEROLOGY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeals filed by the assessee for both the assessment years 2020-2021 and 2021-2022 are allowed

Bench: Shri Manjunatha G & Shri Ravish Sood

disallowance under section 14A read with Rule 8D of I.T. Rules. Therefore, we cannot uphold the reasons given by the learned PCIT to set-aside the assessment order passed by the Assessing Officer for both the assessment years. 11. The assessee has relied upon the decision of Hon’ble Supreme Court in the case of Malabar Industrial Company Limited

ASIAN INSTITUTE OF GASTROENTEROLOGY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeals filed by the assessee for\nboth the

disallowance under section 14A read\nwith Rule 8D of I.T. Rules. Therefore, we cannot uphold the\nreasons given by the learned PCIT to set-aside the\nassessment order passed by the Assessing Officer for both\nthe assessment years.\n11.\nThe assessee has relied upon the decision of\nHon'ble Supreme Court in the case of Malabar Industrial\nCompany Limited

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

88 of 2021 in\npara 10 to 17 as under:\n“10. The contention of the Assessing Officer was that firstly,\nthe benefit so provided being a welfare measure, the\nexpenditure would fall squarely within the ambit of Clause E\nof sub-section 2 of Section 115WB and hence, it becomes\ntaxable. Second condition was that the NCWA is only

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

In the result, assessee's appeals for the A

88 of 2021 in\npara 10 to 17 as under:\n“10. The contention of the Assessing Officer was that firstly,\nthe benefit so provided being a welfare measure, the\nexpenditure would fall squarely within the ambit of Clause E\nof sub-section 2 of Section 115WB and hence, it becomes\ntaxable. Second condition was that the NCWA is only