VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals filed by the assessee firm and the revenue are partly allowed for statistical purposes, in terms of our observations recorded hereinabove

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.737/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) M/S. V K Warehousing Enterprises, Dy. Commissioner Of Income Tax, Vs. Circle 6(1), Hyderabad. Hyderabad. Pan : Aakfv3288R (Appellant) (Respondent) आ.अपी.सं /Ita No.881/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Dy. Commissioner Of Income Tax, M/S. V K Warehousing Enterprises, Circle 6(1), Hyderabad. Vs. Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rajesh Vaishnav, C.A. राज" व "ारा/Revenue By: Shri P. Dhivahar, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026

801B of the Act vis-à-vis expenditure claimed under 'any other amount allowable as deduction'. 2. The Ld. CIT(A) erred in law in granting relief of taxation under normal provisions of the I.T. Act, where the addition was made u/s.69C r.w.s. 115BBE of the I.T. Act, 1961 3. Any other ground that may be urged at the time

DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD

Bench: Us:

801B(11A) of the Act to the extent of INR 2,05,64,816 pertains to the transfer of processed milk/milk products from processing units to the end customers wherein the Appellant has earned actual profits on such sale to end customers.” 4. Succinctly stated, the assessee company is engaged in the business of procuring, processing and selling milk

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

68,32,843 from export turnover not `derived `from export activity, without considering the foreign exchange fluctuation loss and considering only the net foreign exchange gain of Rs.63,66,53,406. 23. The Hon'ble CIT(A) in para 12 of its order held that the assessee had loss in realisation of export proceeds due to foreign exchange fluctuation

DR. REDDYS LABORATORIES LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-17(1), HYDERABAD, HYDERABAD

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

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyassessment Years: 2007-08 Dr.Reddy’S Laboratories Vs. Dcit,Circle-17(1) Limited Hyderabad 8-2-337, Road No.3 Banjara Hills Hyderabad-500 034

801B of the I T Act, 1961. The assessing officer found that a sum of Rs. 10,40,07,000/- was debited towards remuneration to directors besides other expenditure claimed as Corporate expenditure which is not allocated to units enjoying exempted income. The assessee submitted before the assessing officer that each of the unit have their own administrative staff, offices