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Section 36(1)(ii)6 Section 2632 Section 115J2 Section 802 Section 3022 Section 3642 Section 2012 Addition to Income2

M/S. GAUTAMI POWER LIMITED vs. THE ASST. COMMISSIONER OF INCOME TAX, HYDERABAD

ITTA/316/2011HC Telangana15 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

68-C of the old Act, pending on the date of enforcement of the new Act, namely, 1.7.1989, • the period of one year as prescribed under S. 100(4) should be computed from the date of commencement of the new Act. This interpretation would give full effect to • both. the Sections-S. 100(4

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

ITTA/447/2013HC Telangana25 Sept 2013

Section 115JSection 263Section 36(1)(ii)Section 80

M/S. GAUTAMI POWER LIMITED vs. THE ASST. COMMISSIONER OF INCOME TAX, HYDERABAD

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

M/S. GAUTAMI POWER LIMITED vs. THE ASST. COMMISSIONER OF INCOME TAX, HYDERABAD

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

PRINCIPAL COMMISSIONER OF INCOME TAX vs. S. SIVARAMA REDDY