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

disallowance of Rs.3,34,45,018/- under section 14A of the Act read with Rule 8D of the Income-tax Rules, 1962 (“the Rules") to the income computed by the CPC under section 143(1) at Rs.223,89

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

disallowance of\nRs.3,34,45,018/- under Section 14A of the Act read with Rule 8D of the Income-\ntax Rules, 1962 (“the Rules") to the income computed by the CPC under\nsection 143(1) at Rs.223,89

CHINTALAPATI HOLDINGS PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

89,465/- alone could be disallowed. This is a verifiable fact. learned Assessing Officer has to verify these figures, the interest expense viz-a-viz the quantum of exempt income to recompute the disallowance. 22. In view of this need to verify the facts and figures, we are of the considered opinion that it would be in the interest

CHINTALAPATI HOLDINGS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

89,465/- alone could be disallowed. This is a verifiable fact. learned Assessing Officer has to verify these figures, the interest expense viz-a-viz the quantum of exempt income to recompute the disallowance. 22. In view of this need to verify the facts and figures, we are of the considered opinion that it would be in the interest

CHINTALAPATI HOLDINGS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

89,465/- alone could be disallowed. This is a verifiable fact. learned Assessing Officer has to verify these figures, the interest expense viz-a-viz the quantum of exempt income to recompute the disallowance. 22. In view of this need to verify the facts and figures, we are of the considered opinion that it would be in the interest

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

section 80G of the Act in respect of such donations which\nformed part of the spend towards CSR. Respectfully following the\njurisdictional tribunal, ground no 3 is allowed.\n5. Ground No.4 is raised against disallowance of business expenses\non estimate basis amounting to Rs.16,31,00,000/- on account of\ndeduction U/s 80IA. During the assessment proceedings, the AO\ncalled

VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals filed by the assessee firm and the revenue are partly allowed for statistical purposes, in terms of our observations recorded hereinabove

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.737/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) M/S. V K Warehousing Enterprises, Dy. Commissioner Of Income Tax, Vs. Circle 6(1), Hyderabad. Hyderabad. Pan : Aakfv3288R (Appellant) (Respondent) आ.अपी.सं /Ita No.881/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Dy. Commissioner Of Income Tax, M/S. V K Warehousing Enterprises, Circle 6(1), Hyderabad. Vs. Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rajesh Vaishnav, C.A. राज" व "ारा/Revenue By: Shri P. Dhivahar, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026

disallowance under Section 40(a)(ia) of the Act: Rs. 32,89,736/-; (iv) disallowance of interest on delayed remittance

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

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 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

ACIT., CIRCLE-6(1), HYDERABAD vs. VK WAREHOUSING ENTERPRISES, HYDERABAD

In the result, both the appeals filed by the assessee firm and\nthe revenue are partly allowed for statistical purposes, in terms of\nour observations recorded hereinabove

disallowance under Section 40(a)(ia) of the\nAct: Rs. 32,89,736/-; (iv) disallowance of interest on delayed\nremittance

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

disallowance computed under section 14A of the Act pertains to computation of income under the normal provisions of the Act and cannot be read into the provisions of section 115JB of the Act pertaining to levy of minimum alternate tax and there is no express provision in clause (f) of Explanation 1 to section 115JB of the Act to that

UNION BANK OF INDIA (ERSTWHILE-ANDHRA BANK),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, the appeal of revenue is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

89,87,001/-, 2.1. The learned Commissioner of Income tax (Appeals) erred in not appreciating the fact that provision created for Non Performing Asset (NPA) is a provision for bad & doubtful debts. 2.2. The Commissioner of Income tax (Appeals) failed to appreciate the fact that the deduction u/s 36(1) (viia) is allowed based on the provision for bad & doubtful