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Section 80P(2)(a)8 Section 260A6 Business Income5 Exemption5 Deduction5 Section 464 Section 2603 Section 2633 Section 252 Section 12A

M/S AVANTHI BUSINESS MACHINES LTD., HYDERABAD. vs. DCIT [ASSTS] CIRCLE -1 [1] HYDERABAD.

Appeal is disposed of

ITTA/375/2006HC Telangana07 Jun 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

For Appellant: SRl. A.V. A SIVA KARTIKEYA FORFor Respondent: SRI J V PRASAD (SC FOR INCOME TAX)

Section 143(3)Section 147Section 1aSection 260Section 260ASection 35DSection 37Section 43B

disallowing the said amount was . fully justilied and accordingly dismissed the appeal on this ground. 7. In further appeal before the Tribunal, it was held that there was no inlirmity in the view taken by the frrst appellate authority. ) 8. In Brooke Bond India Ltd. v. Commissioner of Income Taxr. Suprt-'me Court hacl held that expenses incurred in issue

M/S AVANTHI BUSINESS MACHINES LTD., HYDERABAD. vs. DCIT [ASSTS] CIRCLE -1 [1] HYDERABAD.

M/S AVANTHI BUSINESS MACHINES LTD., HYDERABAD. vs. DCIT [ASSTS] CIRCLE -1 [1] HYDERABAD.

The Director of Income Tax (Exemptions) vs. G Pulla Reddy Chritable Trust

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited