IN THE HIGH COURT FOR THE STATE OF TELANGANA:

HYDERABAD * * *

Income Tax Tribunal Appeal No.167 of 2012; Income Tax Tribunal Appeal No.229 of 2016;

and Income Tax Tribunal Appeal No.230 of 2016 Between:

M/s. Modi Builders & Realtors (P) Ltd.

and Others.

Appellants VERSUS Asst. Commissioner of Income Tax Circle-16 (2), Hyderabad, and Others.

Respondents COMMON JUDGMENT PRONOUNCED ON: 21.05.2025 THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA

1. Whether Reporters of Local newspapers may be allowed to see the Judgments? : Yes

2. Whether the copies of judgment may be marked to Law Reporters/Journals? : Yes

3. Whether His Lordship wishes to see the fair copy of the Judgment? : Yes __________________ P.SAM KOSHY, J * THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA + Income Tax Tribunal Appeal No.167 of 2012;

Income Tax Tribunal Appeal No.229 of 2016;

and Income Tax Tribunal Appeal No.230 of 2016 % 21.05.2025 # Between:

M/s. Modi Builders & Realtors (P) Ltd.

and Others. Appellants VERSUS Asst. Commissioner of Income Tax Circle-16 (2), Hyderabad, and Others.

Respondents ! Counsel for Appellants(s) : Mr. S. Ravi, learned Senior