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

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

SRI RAJA REDDY NALLA,WARANGAL vs. ACIT, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

68, section 69, section 69A, section 69B, section 69C or section 69D to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub-section (1) of section 115BBE has been

PUJALA MAHESH BABU ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 234A(3) and 234B(3) of the I.T. Act which are mandatory and consequential in nature. Accordingly, this ground is dismissed. Page 41 of 82 ITA Nos 132 133 126 134 and 135 Puja Mahesh Babu Hyderabad ITA No.126/Hyd/2019 – A.Y 2013-14 (Revenue) 75. Ground of appeal 1 & 2 raised by the revenue relates to the order

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 234A(3) and 234B(3) of the I.T. Act which are mandatory and consequential in nature. Accordingly, this ground is dismissed. Page 41 of 82 ITA Nos 132 133 126 134 and 135 Puja Mahesh Babu Hyderabad ITA No.126/Hyd/2019 – A.Y 2013-14 (Revenue) 75. Ground of appeal 1 & 2 raised by the revenue relates to the order

PUJALA MAHESH BABU ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 234A(3) and 234B(3) of the I.T. Act which are mandatory and consequential in nature. Accordingly, this ground is dismissed. Page 41 of 82 ITA Nos 132 133 126 134 and 135 Puja Mahesh Babu Hyderabad ITA No.126/Hyd/2019 – A.Y 2013-14 (Revenue) 75. Ground of appeal 1 & 2 raised by the revenue relates to the order

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD vs. PUJALA MAHESH BABU , RANGA REDDY

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 234A(3) and 234B(3) of the I.T. Act which are mandatory and consequential in nature. Accordingly, this ground is dismissed. Page 41 of 82 ITA Nos 132 133 126 134 and 135 Puja Mahesh Babu Hyderabad ITA No.126/Hyd/2019 – A.Y 2013-14 (Revenue) 75. Ground of appeal 1 & 2 raised by the revenue relates to the order

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 234A(3) and 234B(3) of the I.T. Act which are mandatory and consequential in nature. Accordingly, this ground is dismissed. Page 41 of 82 ITA Nos 132 133 126 134 and 135 Puja Mahesh Babu Hyderabad ITA No.126/Hyd/2019 – A.Y 2013-14 (Revenue) 75. Ground of appeal 1 & 2 raised by the revenue relates to the order

DCIT, CIRCLE-3(2), HYDERABAD, HYDERABAD vs. SPANDANA SPHOORTHY FINANCIAL LTD., HYD, HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

275 Taxmann 408 (Kar) b) Pr. CIT Vs. Rudrapriya Holiday Resort (P) Limited 184 DTR 378 (Raj) c) Pr.CIT Vs. Brahma Centre Development (P) Limited III CCH 87 (Del) d) Rungta Mines Ltd. Vs. Pr. CIT 61 CCH 27 (Kol)(trib) 9. The Pr.CIT-3 deviated from the issue raised in the show cause notice while passing the final order

SPANDANA SPHOORTY FINANCIAL LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-3(2), HYD, HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

275 Taxmann 408 (Kar) b) Pr. CIT Vs. Rudrapriya Holiday Resort (P) Limited 184 DTR 378 (Raj) c) Pr.CIT Vs. Brahma Centre Development (P) Limited III CCH 87 (Del) d) Rungta Mines Ltd. Vs. Pr. CIT 61 CCH 27 (Kol)(trib) 9. The Pr.CIT-3 deviated from the issue raised in the show cause notice while passing the final order

DCIT., CENTRAL CIRCLE-3(1), HYDERABAD vs. UNITED DEVELOPER, HYDERABAD

In the result, the cross-objections file d by the assessee firm in A

Bench: Us As A Cross-Objector. Since Common Issues Are Involved In The Captioned Appeals & Cross-Objections, Therefore, The Same Have Been Taken Up & Disposed Of By A Consolidated Order. We Shall First Take Up The Appeal Filed By The Revenue & The Cross- Objection Of The Assessee Firm For A.Y.2016-17 & The Order Therein Passed Shall Apply Mutatis Mutandis For The Purpose Of Disposing Of The Other Appeal & Cross-Objection.

275 shops by the assessee firm during the subject year and immediately succeeding year. We are of the firm conviction that though the contents of the seized document viz., Page 38 of Annexure A/JRFM/05 raised a suspicion CO No.14 & 15/Hyd/2025 United Developer or doubt about the veracity of the sale consideration of the shops that was disclosed by the assessee

DCIT., CENTRAL CIRCLE 3(1),, HYDERABAD vs. UNITED DEVELOPER, HYDERABAD

In the result, the cross-objections file d by the assessee firm in A

Bench: Us As A Cross-Objector. Since Common Issues Are Involved In The Captioned Appeals & Cross-Objections, Therefore, The Same Have Been Taken Up & Disposed Of By A Consolidated Order. We Shall First Take Up The Appeal Filed By The Revenue & The Cross- Objection Of The Assessee Firm For A.Y.2016-17 & The Order Therein Passed Shall Apply Mutatis Mutandis For The Purpose Of Disposing Of The Other Appeal & Cross-Objection.

275 shops by the assessee firm during the subject year and immediately succeeding year. We are of the firm conviction that though the contents of the seized document viz., Page 38 of Annexure A/JRFM/05 raised a suspicion CO No.14 & 15/Hyd/2025 United Developer or doubt about the veracity of the sale consideration of the shops that was disclosed by the assessee

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

68,444/- without adjusting brought forward losses and unabsorbed depreciation of earlier assessment years. 9. That in the facts and circumstances of the case, the Ld. AO is not justified in considering short credit of TDS to the tune of Rs. 30,211/- without assigning any reasons therefor. 10. The appellant craves leave to add, amend or alter

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Madhusudan Sawdia, Hon'Ble

68,89,860/-. In view of the international transactions involved during the year under consideration, for determination of Arm's Length Price (“ALP”), the case was referred to Learned Transfer Pricing Officer ("Ld. TPO"). The Ld. TPO vide his order dt.30.10.2017 suggested upward adjustment of Rs.14,75,16,275/- on account of Provision of Software Development Service (“SDS”) and Rs.1