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

244). Further, he also submitted that where an addition is made based on the impounded material various judicial pronouncements have held that section 40A(3) of the Act has no application. He therefore pleaded that if the genuineness has not been doubted by the Ld.AO the expenditure cannot be disallowed

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

244). Further, he also submitted that where an addition is made based on the impounded material various judicial pronouncements have held that section 40A(3) of the Act has no application. He therefore pleaded that if the genuineness has not been doubted by the Ld.AO the expenditure cannot be disallowed

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

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

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

244). Further, he also submitted that where an addition is made based on the impounded material various judicial pronouncements have held that section 40A(3) of the Act has no application. He therefore pleaded that if the genuineness has not been doubted by the Ld.AO the expenditure cannot be disallowed

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

244). Further, he also submitted that where an addition is made based on the impounded material various judicial pronouncements have held that section 40A(3) of the Act has no application. He therefore pleaded that if the genuineness has not been doubted by the Ld.AO the expenditure cannot be disallowed

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

244). Further, he also submitted that where an addition is made based on the impounded material various judicial pronouncements have held that section 40A(3) of the Act has no application. He therefore pleaded that if the genuineness has not been doubted by the Ld.AO the expenditure cannot be disallowed

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

244). Further, he also submitted that where an addition is made based on the impounded material various judicial pronouncements have held that section 40A(3) of the Act has no application. He therefore pleaded that if the genuineness has not been doubted by the Ld.AO the expenditure cannot be disallowed

INCOME TAX OFFICER, WARD-1(2), VIJAYAWADA vs. BOMMISETTY VENKATA SIVA KUMAR, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.238/Viz/2023 ("नधा"रण वष" / Assessment Year :2014-15) The Income Tax Officer, Vs. Sri Bomisetty Venkata Siva Ward-1(1), 2Nd Floor, Kumar, Prop. M/S. Bommisetty C.R. Buildings, Mg Road, Sambasiva Rao Trading Vijayawada – 522002. Company, 1-4-221-2, Rtc Workshop Road, Bhavanipuram, Vijayawada-522012. Pan: Addpb 9483 C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

disallowed 80% of the cash purchases made by the assessee from 331 farmers by invoking the provisions of section 40A(3) of the Act. However, the Ld. AO allowed 20% of the purchases. The Ld. AR further argued that the Ld. AO does not have discretionary power to bifurcate the purchases while applying the provisions of section

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

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

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

section 40(a)(iib) of the Act on the following issues: (i) Amount of Rs. 20,61,81,938/- paid for water supplied by AP Irrigation & CAD (PW: AC&JWS/COD) Department (Now Water Resource Department) of Andhra Pradesh State Government. (ii) Amount of Rs. 36,61,20,218/- paid to APSPF Department of Andhra Pradesh State Government for provision

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

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

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

section 40(a)(iib) of the Act on the following issues: (i) Amount of Rs. 20,61,81,938/- paid for water supplied by AP Irrigation & CAD (PW: AC&JWS/COD) Department (Now Water Resource Department) of Andhra Pradesh State Government. (ii) Amount of Rs. 36,61,20,218/- paid to APSPF Department of Andhra Pradesh State Government for provision

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

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

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

section 40(a)(iib) of the Act on the following issues: (i) Amount of Rs. 20,61,81,938/- paid for water supplied by AP Irrigation & CAD (PW: AC&JWS/COD) Department (Now Water Resource Department) of Andhra Pradesh State Government. (ii) Amount of Rs. 36,61,20,218/- paid to APSPF Department of Andhra Pradesh State Government for provision

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)

section 40(a)(iib) of the Act on the following issues: (i) Amount of Rs. 20,61,81,938/- paid for water supplied by AP Irrigation & CAD (PW: AC&JWS/COD) Department (Now Water Resource Department) of Andhra Pradesh State Government. (ii) Amount of Rs. 36,61,20,218/- paid to APSPF Department of Andhra Pradesh State Government for provision

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

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

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

section 40(a)(iib) of the Act on the following issues: (i) Amount of Rs. 20,61,81,938/- paid for water supplied by AP Irrigation & CAD (PW: AC&JWS/COD) Department (Now Water Resource Department) of Andhra Pradesh State Government. (ii) Amount of Rs. 36,61,20,218/- paid to APSPF Department of Andhra Pradesh State Government for provision

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

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

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

section 40(a)(iib) of the Act on the following issues: (i) Amount of Rs. 20,61,81,938/- paid for water supplied by AP Irrigation & CAD (PW: AC&JWS/COD) Department (Now Water Resource Department) of Andhra Pradesh State Government. (ii) Amount of Rs. 36,61,20,218/- paid to APSPF Department of Andhra Pradesh State Government for provision

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

section 244 of the Act. The similar issue is involved in the A.Y. 2009-10 also. Charging correct interest on taxes payable and refund due is the statutory obligation of the Income-tax 29 ITA Nos. 4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills Ltd.) Authorities, therefore we direct the Assessing Officer to charge the interest

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

section 244 of the Act. The similar issue is involved in the A.Y. 2009-10 also. Charging correct interest on taxes payable and refund due is the statutory obligation of the Income-tax 29 ITA Nos. 4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills Ltd.) Authorities, therefore we direct the Assessing Officer to charge the interest

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

section 244 of the Act. The similar issue is involved in the A.Y. 2009-10 also. Charging correct interest on taxes payable and refund due is the statutory obligation of the Income-tax 29 ITA Nos. 4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills Ltd.) Authorities, therefore we direct the Assessing Officer to charge the interest

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE DY.CIT/ACIT, CIRCLE-4(1), , VISAKHAPATNAM

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

244 (Madras)], Hon'ble Gujarat High Court [115 taxman 340 (Gujarat)] and Hon'ble Kerala High Court [96 taxman 13 (Kerala)] which are in favour of the Revenue Department and CBDT Circular No. 22/2015, dated 17/12/2015 dismissed the appeal of the Assessee by affirming the disallowance u/sec. 43B of the Act. 5.1 The contention of the Assessee is that

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE INCOME TAX OFFICER, WARD-5(2), VISAKHAPATNAM

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

244 (Madras)], Hon'ble Gujarat High Court [115 taxman 340 (Gujarat)] and Hon'ble Kerala High Court [96 taxman 13 (Kerala)] which are in favour of the Revenue Department and CBDT Circular No. 22/2015, dated 17/12/2015 dismissed the appeal of the Assessee by affirming the disallowance u/sec. 43B of the Act. 5.1 The contention of the Assessee is that