RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

sections": [ "Sec. 143(1)", "Sec. 271D", "Sec. 154", "Sec. 250", "Sec. 11", "Sec. 12", "Sec. 10B", "Sec. 119(2)(b)", "Sec. 269SS", "Sec. 273B", "Sec. 68", "Sec. 69", "Sec. 56", "Sec. 57", "Sec. 139(1)", "Sec. 119(2)(b)", "Sec. 154", "Sec. 143(1)", "Sec. 143(3)", "Sec. 11", "Sec. 12AA

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

68 & 69 of the Act were deleted by the Ld.\nCIT(A) and the Hon'ble ITAT, Hyderabad Vide its orders in Appeal\nno.10421/2019-20 dt. 21.04.2022 and ITA No. 146/Hyd/2022 dt.\n19.07.2022.\n9.\nThe learned CIT(A) ought to have considered that several Judicial\nrulings and Circulars of the CBDT state that minor filing delays\nshould not deny tax exemptions

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271E and 271D of the Act are in pari materia. When there is a decision of the Supreme Court, it is the bounden (2013) 352 ITR 1. duty of an adjudicating authority, be it an income tax authority or any other civil authority or for that matter any court in the country, to comply with the decision of the Supreme

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need