HERO WIRETEX LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.37/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Hero Wiretex Limited Vs. Asst.Commissioner Of Anthakapalli Village Income Tax Ponduru Road, Rajam Central Circle-1 Vizianagarm Visakhapatnam [Pan : Aadcs 1425R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on 7 I.T.A. No.37/Viz/2023, A.Y.2018-19 Hero Wiretex Ltd, Vizianagaram the date of furnishing of return of income by the resident payee referred to in the said proviso" 6. When it was pointed

RANAR AGROCHEM LIMITED,PARAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. Of Income Tax, Visakhapatnam. Pan: Aaccp0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca (Hybrid) राज" व "ारा/Revenue By: Sri Jenardhanan V, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short “The Act”) Dated 30/12/2016 For A.Y.

section 201(1) of the Act, therefore, we find no reason for dislodging the disallowance made by the AO. 15. We shall

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

disallowable under section 40(a)(ia) on account of non- compliance with the provisions of Chapter XVII-B in Part A Ol-Other Information schedule in the return of income filed on 21.10.2020. The payee Page. No 3 I.T.A.No.402/VIZ/2025 Sree Anantalakshmi Textiles (P) Ltd., being the Holding Company of the assessee has reported the interest income in the return

ASST. COMMISSIONER OF INCOME TAX,CIRCLE 2(1), GUNTUR vs. TULASI SEEDS PRIVATE LIMITED, GUNTUR

In the result, appeal of the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.169/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2014-15) Asst. Commissioner Of Income Tax V. M/S. Tulasi Seeds Private Limited 3Rd Floor, Standard House, Beside Sbi Door No. 6-4-6, Tulasi House Nagarampalem, Guntur – 522004 4/5 Arundelpet, Guntur Andhra Pradesh Andhra Pradesh [Pan : Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

201/-, and interest disallowable works out to Rs.5,11,21,540/-. The same is considered for disallowance under section 37 against

SHRI BHANU PRABHAKAR SRIRAMANENI,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.418/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2014-15) Bhanu Prabhakar Sriramaneni V. Acit – Circle – 2(1) 29-14-53A Cr Building, 1St Floor Prakasam Road M.G. Road, Vijayawada Andhra Pradesh Suryaraopet, Vijayawada – 520002 Andhra Pradesh [Pan:Abppb1613C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतत तितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

201/- under section 68 of the Act as unexplained cash credits. 3. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Before Ld. CIT(A) assessee reiterated the submissions made before Ld. AO. The Ld. CIT(A) upheld the additions made by the Ld. AO while dismissing the appeal

COASTAL ENGINEERING & EQUIPEMENTS (INDIA) PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, CIRCLE-1(1), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 138/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2020-21) Coastal Engineering & Equipments V. Income Tax Officer – Circle 1(1) (India) Private Limited Income Tax Office 30-1-1/7, Flat No. 201 Pratyakshakar Bhawan Neeladri Complex Mvp Double Road, South Jail Road, Daba Gardens Visakhapatnam, Andhra Pradesh Visakhapatnam – 530020 Andhra Pradesh [Pan: Aaecc3619C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

201 Pratyakshakar Bhawan Neeladri Complex MVP Double Road, South Jail Road, Daba Gardens Visakhapatnam, Andhra Pradesh Visakhapatnam – 530020 Andhra Pradesh [PAN: AAECC3619C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented by : Shri C. Subrahmanyam AR राजस्व का प्रतततितित्व / Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति / Date of Conclusion of Hearing : 04.09.2024 घोर्णध की तधरीख

INCOME TAX OFFICER, WARD 3(3) , VISAKHAPATNAM vs. MEENA TANGUDU, VISAKHAPATNAM

In the result, appeal of the revenue is partly allowed

201\nHemas Sri Sourya Nirman Apartments\nNew Resapuvanipalem – 530013\nAndhra Pradesh\n[PAN: AILPT4300K]\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी / Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee Represented by\nराजस्व का प्रतिनिधित्व/ Department Represented by\n:\n:\nNone\nDr. Aparna Villuri, Sr.AR\nसुनवाई समाप्त होने की तिथि/ Date of Conclusion of Hearing\nघोषणा की तारीख/Date of Pronouncement\n:\n:\n07.01.2025\n20.01.2025\nआदेश

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

201. Kolluru Mandal, Guntur State of Andhra District – 522 324. Pradesh PAN BGAPM1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri C Subrahmanyam, CA [Hybrid Mode] राज" व "ारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT: These four appeals

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

201. Kolluru Mandal, Guntur State of Andhra District – 522 324. Pradesh PAN BGAPM1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri C Subrahmanyam, CA [Hybrid Mode] राज" व "ारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT: These four appeals

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

201. Kolluru Mandal, Guntur State of Andhra District – 522 324. Pradesh PAN BGAPM1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri C Subrahmanyam, CA [Hybrid Mode] राज" व "ारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT: These four appeals

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

201. Kolluru Mandal, Guntur State of Andhra District – 522 324. Pradesh PAN BGAPM1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri C Subrahmanyam, CA [Hybrid Mode] राज" व "ारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT: These four appeals

LINTON PROJECTS PRIVATE LIMITED,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-1, , VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

disallowed and added back to the returned income as unexplained cash credit. 27. Being aggrieved by the order of the Assessing Officer, assessee filed an appeal before the Ld. CIT(A) and filed submissions. After considering the submissions of the assessee and material available on record, Ld. CIT(A) allowed the appeal of the assessee. Page No. 19 I.T.A

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. POOSARLA SATYAVATHI, VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

disallowed and added back to the returned income as unexplained cash credit. 27. Being aggrieved by the order of the Assessing Officer, assessee filed an appeal before the Ld. CIT(A) and filed submissions. After considering the submissions of the assessee and material available on record, Ld. CIT(A) allowed the appeal of the assessee. Page No. 19 I.T.A

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable in its hands. 7. The Ld, CIT(A), NFAC, DELHI ignored the fact that the assessee treated amount spent on extraordinary items to meet cyclone expenditure as expenditure

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable in its hands. 7. The Ld, CIT(A), NFAC, DELHI ignored the fact that the assessee treated amount spent on extraordinary items to meet cyclone expenditure as expenditure

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable in its hands. 7. The Ld, CIT(A), NFAC, DELHI ignored the fact that the assessee treated amount spent on extraordinary items to meet cyclone expenditure as expenditure

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable in its hands. 7. The Ld, CIT(A), NFAC, DELHI ignored the fact that the assessee treated amount spent on extraordinary items to meet cyclone expenditure as expenditure

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable in its hands. 7. The Ld, CIT(A), NFAC, DELHI ignored the fact that the assessee treated amount spent on extraordinary items to meet cyclone expenditure as expenditure

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable in its hands. 7. The Ld, CIT(A), NFAC, DELHI ignored the fact that the assessee treated amount spent on extraordinary items to meet cyclone expenditure as expenditure