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)

TDS, which is not an item of disallowance under Section 40(a)(ia) of the Act. Therefore, the disallowance of Rs. 86/- under

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid to Commission\nAgents for marketing sale of flats are appears to be high and\nnot subjected to TDS

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

disallowance of certain expenditures due to TDS non-deduction, disallowance of interest on term loans and subcontractors, and disallowance of vehicle

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

disallowed u/sec.37(1) of the Income Tax Act, 1961 and claim of expenses paid to Commission Agents for marketing sale of flats are appears to be high and not subjected to TDS

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid to Commission\nAgents for marketing sale of flats are appears to be high and\nnot subjected to TDS

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid to Commission\nAgents for marketing sale of flats are appears to be high and\nnot subjected to TDS

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

TDS, without\nconsidering the judicial pronouncements in favour of the assessee.\n5.The Ld. CIT(A) erred in confirming the disallowance

WISSEN TECHNOLOGY PRIVATE LIMITED,BANGALORE vs. DCIT., CIRCLE-17(2), HYDERABAD

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

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1082/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Wissen Technology Private Vs. Deputy Commissioner Limited Of Income Tax Bangalore Circle-17(2) [Pan : Aabcw5249H] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Prabhakara Murthy, Ar रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 11/12/2024 घोर्णध की तधरीख/Date Of 11/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], Siliguri, Relating To A.Y.2018-19 On The Following Grounds : 1. In The Facts & Circumstances Of Appellant’S Case, The Impugned Order Under Section 250 Of I.T.Act Passed By Learned Addl/Jcit(A)-1, Siliguri, In Adjudicating The Appeal Filed Against Intimation U/S 143(1) Of I.T.Act Is Not Correct Both On The Facts & In The Law Applicable To The Facts Of The Appellant’S

disallowance of interest paid on belated payment of TDS of Rs.23,29,136/- and disallowance of interest on delayed payment

GLOBAL DEVELOPERS,NELLORE vs. DCIT, CIRCLE-1, NELLORE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1683/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Global Developers, Vs. Dcit, Nellore. Circle-1, Pan: Aagfg8471R Nellore. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: None राज" व "ारा/Revenue By: Shri Sankar Pandi. P, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28/01/2026 घोषणा की तारीख/Date Of 04/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

disallowed interest payments to NBFCs without TDS.  Tribunal held disallowance not justified when the NBFC (payee) considered the interest in its income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1-(2), HYDERABAD vs. M/S. VPR MINING INFRASTRUCTURE PVT LTD, HYDERABAD

In the result, appeal of the Revenue is partly\nallowed

TDS respectively.\n\n26.\nThe Assessing Officer has disallowed interest on\nservice tax of Rs.46,44,685/- and TDS of Rs.23

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid to Commission\nAgents for marketing sale of flats are appears to be high and\nnot subjected to TDS

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

disallowed u/sec.37(1) of the Income \nTax Act, 1961 and claim of expenses paid to Commission \nAgents for marketing sale of flats are appears to be high and \nnot subjected to TDS

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

disallowance u/s 40(a)(ia) for\nnon- deduction of TDS under respective TDS provisions, additions\ntowards unexplained expenditure u/s 69C as per cash

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid to Commission\nAgents for marketing sale of flats are appears to be high and\nnot subjected to TDS

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

TDS and service tax, the additions made by the Assessing Officer towards disallowance of TDS and service tax, should be deleted

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

TDS and service tax, the additions made by the Assessing Officer towards disallowance of TDS and service tax, should be deleted

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid to Commission\nAgents for marketing sale of flats are appears to be high and\nnot subjected to TDS