K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has outside the institution premises. Further, Shri Marri Rajashekhar Reddy had also quantified the amount attributable

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has outside the institution premises. Further, Shri Marri Rajashekhar Reddy had also quantified the amount attributable

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from management

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from management

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from management

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from management

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has outside the institution premises. Further, Shri Marri Rajashekhar Reddy had also quantified the amount attributable

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable hostel facilities

M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of assessee for A

132(4) of the Act on the date\nof search, and explained that the package amount received from\nthe students includes tuition fee for all four academic years,\nmiscellaneous fee, and hostel fee. Further, the managing trustee\nor member, Shri Marri Rajashekhar Reddy, has clearly bifurcated\nthe amount attributable to tuition fee and the amount attributable\nto hostel

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

house property’, the assessee was eligible for claiming deduction u/s. 80IA(4)(iii) of the Act as ‘business income’, for the reason that the assessee was merely engaged in developing and maintaining infrastructural facilities which arose out of a project approved by the Government of India as an eligible project for claiming deduction u/s. 80IA(4

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA\nNo

132(4)\nof the Act on the date of search, and explained that the package\namount received from the students includes tuition fee for all four\nacademic years, miscellaneous fee, and hostel fee. Further, the\nmanaging trustee or member, Shri Marri Rajashekar Reddy, has\nclearly bifurcated the amount attributable to tuition fee and the\namount attributable to hostel

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

In the result, all the appeals of the assessee are allowed

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA\nNo

132(4) of the Act on the date\nof search, and explained that the package amount received from\nthe students includes tuition fee for all four academic years,\nmiscellaneous fee, and hostel fee. Further, the managing trustee\nor member, Shri Marri Rajashekhar Reddy, has clearly bifurcated\nthe amount attributable to tuition fee and the amount attributable\nto hostel

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

132 whilst adopting the dictionary meaning of "work" in foregoing terms. We further quote Raghunath Rai Baraza Vs. PNB (2007) 135 Company cases 163 (SC) that it is the cardinal rule of interpretation that words used by the legislature are to be understood in their natural, ordinary or popular sense or constructed as per their grammatical meaning unless such