DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

801A(4) in terms of provision of section\n80AC, the Id CIT(A) has erred in law in giving her\nfinding that deduction not claimed in original return u/s\n139(1) cannot be denied if claimed pursuant to notice\nu/s 153A.\nii.\nWhether on the facts and circumstances of the case,\nand in law, the Id. CIT(A) erred

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

801A(4) in terms of provision of section\n80AC, the Id CIT(A) has erred in law in giving her\nfinding that deduction not claimed in original return u/s\n139(1) cannot be denied if claimed pursuant to notice\nu/s 153A.\nii.\nWhether on the facts and circumstances of the case,\nand in law, the Id. CIT(A) erred

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A of the Act, of an amount being Rs. 30,60,57,963/-, under the facts and circumstances of the case. 10. The learned Authorities below ought to have considered the tax relief claimed by the Appellant, an amount being Rs. 12,22,825/-, under section 90/90A of the Act, under the fact and circumstances of the case

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A of the Act, of an amount being Rs. 30,60,57,963/-, under the facts and circumstances of the case. 10. The learned Authorities below ought to have considered the tax relief claimed by the Appellant, an amount being Rs. 12,22,825/-, under section 90/90A of the Act, under the fact and circumstances of the case

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

801A of the Act, of an amount being Rs. 30,60,57,963/-, under the facts and circumstances of the case. 10. The learned Authorities below ought to have considered the tax relief claimed by the Appellant, an amount being Rs. 12,22,825/-, under section 90/90A of the Act, under the fact and circumstances of the case

NEC-NCC-MAYTAS JV ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(1), HYDERABAD

Appeals are dismissed

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work

NEC-NCC-MAYTAS JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

Appeals are dismissed

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work

NEC-NCC MAYTAS JOINT VENTURE, HYD,HYDERABAD vs. ACIT, CIRLCE-6(1), HYD, HYDERABAD

Appeals are dismissed

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- :- 29 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 30 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 31 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work carried out by the assessee clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- :- 29 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 30 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 31 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work carried out by the assessee clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- :- 29 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 30 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 31 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work carried out by the assessee clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

section 80IA(4) deduction disallowance of Rs.2,85,67,175 as follows : ----Space left intentionally------- :- 29 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 30 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 :- 31 -: ITA Nos.186, 187, 188 & 189/Hyd/2018 The Oxford Dictionary gives the meaning for the word ‘execute’ as to carry out a work or an order. The work carried out by the assessee clearly

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened