ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. M/S KMC CONSTRUCTIONS LTD, HYDERABAD

801A of Rs.84,58,55,948/- is deleted and disallowance of deduction for Rs. Rs.33,55,988/- is confirmed. The grounds of appeal no 3, 4 and 5 are partly allowed.\n6. 6. In ground of appeal no 2 the appellant has contested that the Assessing Officer erred in adopting the income determined u/s 143(1) of the Act without

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CC-1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

GVPR ENGINEERS LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1(3) , HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. CHINTHAKUNTA RAMESH SRIDEVI, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

801A(4)(i)(c) of the Act without appreciating the fact that the assessee is not a 'developer as it is not operating and maintaining the infrastructure facility but only maintaining the infrastructure facility during the warranty period. 3 The Ld. CIT(A) erred in allowing the deduction u/s 80IA(4)(i)(¢) of the Act without considering the fact that

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

68,23,313/- before setting-off of brought forward business losses. After setting off the losses brought forward from the earlier years, the Gross Total Income in terms of Section 80A of the Act was NIL. Accordingly, the assessee could not have claimed any deduction under Part-C of Chapter VI-A of the Act, because

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under section 80-IA of the Act in 143(1) intimation by observing as under