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Section 2605 Section 693 Section 403 Addition to Income3 Section 133A2 Deduction2 Survey u/s 133A2

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

disallowed on account of operation management service charges. 6. Aggrieved by the same, an appeal was filed before the Commissioner of Income Tax. The appeal was dismissed. The same was challenged before the Tribunal. The Tribunal relied on the earlier judgment of the High Court of Bombay as well as the judgment of this Court in the case of COMMISSIONER

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The Commissioner of Income Tax - Central vs. M/s. Himagiri Biotech Pvt. Ltd.,

M/S.VISWARUPA BUILDERS AND DEVELOPERS(P)LTD vs. INCOME TAX OFFICER,WARD-3

Kuchipudi Krishna Kishore vs. The DCIT