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

56. Ground No. 8 is with relation to the applicability of provisions of section 40A(3) of the Act with respect to disallowances

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

56. Ground No. 8 is with relation to the applicability of provisions of section 40A(3) of the Act with respect to disallowances

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

56. Ground No. 8 is with relation to the applicability of provisions of section 40A(3) of the Act with respect to disallowances

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

56. Ground No. 8 is with relation to the applicability of provisions of section 40A(3) of the Act with respect to disallowances

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

56. Ground No. 8 is with relation to the applicability of provisions of section 40A(3) of the Act with respect to disallowances

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

56. Ground No. 8 is with relation to the applicability of provisions of section 40A(3) of the Act with respect to disallowances

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

56(2)(viib) of the Act, being the amount collected for the 1,93,655 shares in excess of fair market value of such shares issued by the company to the seven companies as mentioned in the assessment order. The Ld. AO made another disallowance of Rs. 8,66,489/- by invoking the provisions of section

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

56(2)(viib) of the Act, being the amount collected for the 1,93,655 shares in excess of fair market value of such shares issued by the company to the seven companies as mentioned in the assessment order. The Ld. AO made another disallowance of Rs. 8,66,489/- by invoking the provisions of section

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

56(2)(viib) of the Act, being the amount collected for the 1,93,655 shares in excess of fair market value of such shares issued by the company to the seven companies as mentioned in the assessment order. The Ld. AO made another disallowance of Rs. 8,66,489/- by invoking the provisions of section

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.

disallowance under Section 14A of the Act was liable to be restricted to the extent of the exempt income received by the assessee company during the subject year; and (iii). sustainability of the CIT(A) order, in the backdrop of the fact that he had, in the course of hearing of the appeal, admitted certain “additional evidence”, viz. (a). copy

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.

disallowance under Section 14A of the Act was liable to be restricted to the extent of the exempt income received by the assessee company during the subject year; and (iii). sustainability of the CIT(A) order, in the backdrop of the fact that he had, in the course of hearing of the appeal, admitted certain “additional evidence”, viz. (a). copy

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

disallowed because the return was filed under Section 139(4) and not within the due date under Section 139(1), as per Section 80AC.", "result": "Allowed/Dismissed/Partly Allowed/Remanded", "sections": [ "147", "144", "139(1)", "148", "143(2)", "142(1)", "80P(2)(a)(i)", "56

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

disallowance was primarily based on the ground that the return of income was filed belatedly in response to a notice under Section 148, and not within the due date prescribed under Section 139(1).", "held": "The Tribunal held that for Assessment Years 2015-16 and 2016-17, the assessee is entitled to claim deduction under Section

THE CHANDARLAPDU LARGE SIZE COOPERATIVE CREDIT SOCIETY LIMITED,CHANDARLAPADU vs. INCOME TAX OFFICER, WARD 1(3), VIJAYAWADA

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.11/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) The Chandarlapdu Large Size V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Cooperative Credit Society Limited 2-10, Society Building M.G. Road, Vijayawada – 520002 Bobbilapadu Road, Chandarlapadu Post Mandal Andhra Pradesh Krishna District – 521182, Andhra Pradesh [Pan: Aacat7616A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

56,490/-. The Ld. AO while invoking the provisions of section 80A(5) and 80AC of the Act observed that the assessee has not filed the return of income on or before the due date of filing the return of income under section 139(1) of the Act and therefore disallowed

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

56 of the Act and not eligible for\ndeduction under section 80P of the Act.\n6.\nOn being aggrieved, assessee filed an appeal before Ld. CIT(A).\nLd.CIT(A) sustained the order of the Ld. AO.\n7.\nOn being aggrieved by the order of the Ld. CIT(A), assessee is in appeal\nbefore us by raising following grounds of appeal

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

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

disallowed the claim of interest of Rs. 32,56,608/- relatable to such unexplained cash credits. Ld.AO also made addition of Rs. 75,05,08,016/- being the excess amount collected for 1,93,655 shares and taxed as income from other sources U/s. 56(2)(viib) of the Act. Further, an amount of Rs. 8,66,489/- was added

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

disallowance under Section 14A of Rs. 15,42,488/-\n29\nITA No.314 & 206/Viz/2025\nITA No. 205/Viz/2024\nNord Anglia Education Infrastructure\nPrivate Limited vs. DCITT\nmade by the AO by an amount of Rs. 20,585/-, i.e., the exempt income\nearned by the assessee company during the subject year.\n20. Per Contra, Shri. Karanjot Singh Khurana, Advocate Ld.\nAuthorized Representative

SANNIDHI SRI RAMACHANDRA MURTHY (HUF),RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 230/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Sannidhi Sriramachandra Murthy (Huf) V. The Assistant Commissioner Of D.No. 42-10-30/31 Income Tax, Circle-1 Income Tax Office, Aayakar Bhavan Sree Ramachandra Murthy Nilayam Veerabhadrapuram Mangalavarapu Peta Rajahmundry-533105 Rajahmundry – 533101 Andhra Pradesh Andhra Pradesh [Pan: Aaxhs4350L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented By : Shri Gvn Hari, Ar राजस्व का प्रतततितित्व / Department Represented By : Dr. Satyasaai Rath, Cit(Dr)

disallowing the following: - i. Deduction under section 54B of the I.T. Act claimed by the assessee for Rs. 84,56