NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 37(1) of the Act. Ld. DR also relied on the decision of jurisdictional coordinate bench of the Tribunal in the case of Chalasani Hospitals (P.) Ltd., v. ACIT [2024] 165 taxmann.com 753 (Visakhapatnam – Trib.). He therefore pleaded that the Ld.CIT(A) has erred in estimating the disallowance made which is bad in law. He therefore prayed for restoring

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 37(1) of the Act. Ld. DR also relied on the decision of jurisdictional coordinate bench of the Tribunal in the case of Chalasani Hospitals (P.) Ltd., v. ACIT [2024] 165 taxmann.com 753 (Visakhapatnam – Trib.). He therefore pleaded that the Ld.CIT(A) has erred in estimating the disallowance made which is bad in law. He therefore prayed for restoring

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 37(1) of the Act. Ld. DR also relied on the decision of jurisdictional coordinate bench of the Tribunal in the case of Chalasani Hospitals (P.) Ltd., v. ACIT [2024] 165 taxmann.com 753 (Visakhapatnam – Trib.). He therefore pleaded that the Ld.CIT(A) has erred in estimating the disallowance made which is bad in law. He therefore prayed for restoring

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 37(1) of the Act. Ld. DR also relied on the decision of jurisdictional coordinate bench of the Tribunal in the case of Chalasani Hospitals (P.) Ltd., v. ACIT [2024] 165 taxmann.com 753 (Visakhapatnam – Trib.). He therefore pleaded that the Ld.CIT(A) has erred in estimating the disallowance made which is bad in law. He therefore prayed for restoring

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 37(1) of the Act. Ld. DR also relied on the decision of jurisdictional coordinate bench of the Tribunal in the case of Chalasani Hospitals (P.) Ltd., v. ACIT [2024] 165 taxmann.com 753 (Visakhapatnam – Trib.). He therefore pleaded that the Ld.CIT(A) has erred in estimating the disallowance made which is bad in law. He therefore prayed for restoring

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 37(1) of the Act. Ld. DR also relied on the decision of jurisdictional coordinate bench of the Tribunal in the case of Chalasani Hospitals (P.) Ltd., v. ACIT [2024] 165 taxmann.com 753 (Visakhapatnam – Trib.). He therefore pleaded that the Ld.CIT(A) has erred in estimating the disallowance made which is bad in law. He therefore prayed for restoring

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

37 & 38 relates to estimation disallowances @10% on the\nbogus purchases of Rs.20,49,768/-.\n29. On this issue, Ld. DR relied on the order of the Ld. AO.\n30. Per contra, Ld.AR relied on the order of the Ld. AO.\n31. We have heard both the sides and perused the material available on record.\nIt is the contention

ZOYEB HYDERABADWALA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(2), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.433/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Zoyeb Hyderabadwala V. Income Tax Officer – Ward – 1 27-32-9, Ground Floor Direct Taxes Building 75 Feet Road Mvp Double Road Visakhapatnam - 530001 Besides Gayatri College Mvp Colony [Pan: Aaapz3387M] Visakhapatnam - 530017 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Disallowance of expenses u/s. 37(1) - Rs.22,226/- Page No. 3 I.T.A.No.433/VIZ/2024 Zoyeb Hyderabadwala 3. Each one of the above grounds of appeal is without prejudice to each other. 4. That the appellant craves leave to add/alter any of the grounds of appeal on or before the time of hearing.” 6. Ground No. 1, 3 & 4 are general

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

10,000/- and allow the ground raised by the revenue. 31. Ground No. 6 is relating to disallowances towards delayed payment of Employees Contribution to Provident Fund. This ground is similar to ground No.5 raised by the revenue in ITA No. 50/Viz/2021 for the A.Y. 2013-14 and the decision rendered therein shall apply mutatis-mutandis for the assessment year

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

10,000/- and allow the ground raised by the revenue. 31. Ground No. 6 is relating to disallowances towards delayed payment of Employees Contribution to Provident Fund. This ground is similar to ground No.5 raised by the revenue in ITA No. 50/Viz/2021 for the A.Y. 2013-14 and the decision rendered therein shall apply mutatis-mutandis for the assessment year

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

10,000/- and allow the ground raised by the revenue. 31. Ground No. 6 is relating to disallowances towards delayed payment of Employees Contribution to Provident Fund. This ground is similar to ground No.5 raised by the revenue in ITA No. 50/Viz/2021 for the A.Y. 2013-14 and the decision rendered therein shall apply mutatis-mutandis for the assessment year

ONGOLE GALAXY,CHIMAKURTHY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.261, 262 & 263/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19, 2019-20 & 2020-21) Ongole Galaxy V. Asst. Cit – Circle – 2(1) Income Tax Office #11/6, Main Road, Chimakurthy Lakshmipuram Main Road Prakasam District – 523226 Guntur – 522006 Andhra Pradesh Andhra Pradesh [Pan: Aaafo6005D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowed a sum of Rs. 10,37,866/- as it is not a permissible deduction as per provisions of section

ONGOLE GALAXY,CHIMAKURTHY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.261, 262 & 263/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19, 2019-20 & 2020-21) Ongole Galaxy V. Asst. Cit – Circle – 2(1) Income Tax Office #11/6, Main Road, Chimakurthy Lakshmipuram Main Road Prakasam District – 523226 Guntur – 522006 Andhra Pradesh Andhra Pradesh [Pan: Aaafo6005D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowed a sum of Rs. 10,37,866/- as it is not a permissible deduction as per provisions of section

ONGOLE GALAXY,CHIMAKURTHY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.261, 262 & 263/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19, 2019-20 & 2020-21) Ongole Galaxy V. Asst. Cit – Circle – 2(1) Income Tax Office #11/6, Main Road, Chimakurthy Lakshmipuram Main Road Prakasam District – 523226 Guntur – 522006 Andhra Pradesh Andhra Pradesh [Pan: Aaafo6005D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowed a sum of Rs. 10,37,866/- as it is not a permissible deduction as per provisions of section

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

37) of the\nAct.\n8. Elaborating further on his claim, it was submitted by the assessee\nthat it was due to the wrong advice of his accountant that the\ncompensation received on the acquisition of his land by the National\nHighways Authority of India (for short, “NHAI”) was erroneously\ndisclosed by him as his income under the head “capital gain

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

section 14A. However relying on various decision of Hon’ble courts relied by appellant in its submission the disallowance is restricted to Rs 20,585/-. The balance disallowance is deleted. 6.5. Ground of Appeal No. 6– disallowance u/s 43B Appellant submitted that provision of gratuity and leave encashment has been disallowed in the computation of income. However, Rs 20 lacs

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

section 14A. However relying on various decision of Hon’ble courts relied by appellant in its submission the disallowance is restricted to Rs 20,585/-. The balance disallowance is deleted. 6.5. Ground of Appeal No. 6– disallowance u/s 43B Appellant submitted that provision of gratuity and leave encashment has been disallowed in the computation of income. However, Rs 20 lacs

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

10,000/- and not on the other investments. Therefore, we are of the considered view that the disallowance U/s. 14A shall be restricted to 1% of annual investment on which the assessee earned dividend income and AO is directed to compute the disallowance U/s. 14A of the Act accordingly. Thus, the Ground No.3 raised by the assessee is allowed