ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, HYDERABAD

TDS details, which the assessee duly furnished. After reviewing the submitted details, a show cause notice, dated 20.12.2019, was issued, requiring the assessee to explain why the deduction u/s 80IA should not be disallowed. Thereafter, assessee furnished his reply. After verification of the submissions made by the assessee, Assessing Officer completed the assessment u/s 143(3) of the Act dt.30.12.2019

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

TDS details, which the assessee duly furnished. After reviewing the submitted details, a show cause notice, dated 20.12.2019, was issued, requiring the assessee to explain why the deduction u/s 80IA should not be disallowed. Thereafter, assessee furnished his reply. After verification of the submissions made by the assessee, Assessing Officer completed the assessment u/s 143(3) of the Act 4

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

801A(4) of the Act. Thus, the grounds of appeal filed by the assessee are dismissed.” 6. Feeling aggrieved with the order of LD.CIT(A), the assessee is now in appeal before us. 6.1. First, we will deal with the additional grounds raised by the assessee. 7. Before us, the ld.AR submitted that the assessment order was passed

ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. M/S KMC CONSTRUCTIONS LTD, HYDERABAD

Section 801A(4), the enterprise should be owned by a company registered in India or by a consortium of such companies. Further, Clause (a) makes it clear that a company registered in India, or a consortium of such company registered in India should be owned the undertaking and Clause (b) states that such entity should be entered into agreement with