ACIT., CENTRAL CIRCLE 3(4), HYDERABAD, HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

property right, exterior design or practical and new design or any other business or commercial rights of similar nature; (c). capital financing, including any type of long-term or short-term borrowing, lending or guarantee, purchase or sale of marketable securities Page 16 of 82 or any type advance, payments or deferred payment or receivable or any other debt arising

ACIT., CENTRAL CIRCLE 3(4), HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD

In the result, the appeal of Revenue in ITA No

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent

property right, exterior design or practical and new design or any other business or commercial rights of similar nature; (c). capital financing, including any type of long-term or short-term borrowing, lending or guarantee, purchase or sale of marketable securities Page 16 of 82 or any type advance, payments or deferred payment or receivable or any other debt arising

NATCO PHARMA LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri G. Manjunatha

92B of the Act, as under : 9 ITA.No.853/Hyd./2024 "Capital financing, including any type of long-term or short-term borrowing, lending or guarantee, purchase or sale of marketable securities or any type of advance, payments or deferred payment or receivable or any other debt arising during the course of business" 2.4.3. The TPO by relying the above provisions

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

Housing Development Company Vs DCIT (2014)\ntaxmann.com 98.\n9. The Ld. CIT(Appeals) erred in deleting the disallowance\nmade towards delayed deposit of TDS on the ground\nthat it is compensatory in nature without considering\nthe decision of the Hon'ble Madras High Court in CIT Vs\nChennai Properties & Investment Limited (1999) 105\nТахтапп 346.\n\n10. The appellant craves

OPEN TEXT TECHNOLOGIES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

92B of the Act in\nthe facts and circumstances of the case.\nb) Not appreciating the facts and circumstances surrounding the\nreceivables and re-characterising the outstanding receivables as\nunsecured loans advanced to AEs.\nc) Not appreciating the fact that under TNMM, the impact of outstanding\nreceivables on the working capital adjustments have already been\ntaken into account in determining