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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
LAXMI NARAYANA ALISHETTY, J
M/s. pipelic energy software India Pvt. Limited – Appellant
Versus
The Dy. Commissioner of Income Tax – Respondent
| Table of Content |
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| 1. appeal filed under specific sections of tax law regarding business expenditures. (Para 1 , 2 , 4) |
| 2. claimed expenses were scrutinized and challenged by the officials. (Para 5 , 6 , 12 , 32) |
| 3. discussion surrounding whether business was conducted exclusively by appellant. (Para 21 , 22 , 30) |
| 4. decision reached that appeal lacks merit leading to dismissal. (Para 36) |
JUDGMENT: (per Hon’ble Sri Justice Laxmi Narayana Alishetty)
The present appeal has been filed under Section 260-A of Income Tax Act, 1961 (for short, the “Act, 1961”) assailing the order passed by Income Tax Appellate Tribunal, Bench-B, Hyderabad (for short “Tribunal”) in ITA No.148/Hyd/2005, dated 08.02.2006 for the Assessment Year 1999-2000. Vide impugned order, dated 08.02.2006, the Tribunal allowed the appeal filed by the respondent herein setting aside the order of the Commissioner of Income Tax (Appeals) II, Hyderabad (for short, ‘CIT(A)’), dated 20.12.2004.
2. Heard Sri S.Ravi learned senior counsel representing Ms. K.Prabhavathi, learned counsel for appellant and Sri Vijhay K Punna, learned standing counsel for Income Tax Department appearing on behalf of the respondent.
3. The brief facts lead
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