HIGH COURT FOR THE STATE OF TELANGANA ****

ITTA.No. 429 OF 2010 Between:

Surabhi Shelters Pvt. Ltd., Hyderabad.

…. Appellant And The Dy. Commissioner of Income-Tax, Central Circle III, Hyderabad.

…Respondent DATE OF JUDGMENT PRONOUNCED: 31.10.2025 SUBMITTED FOR APPROVAL:

THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO

1. Whether Reporters of Local newspapers may be Yes/No allowed to see the Judgments?

2. Whether the copies of judgment may be marked Yes/No to Law Reporters/Journals

3. Whether Their Ladyship/Lordship wish to see the Yes/No fair copy of the Judgment?

________________________________ SUDDALA CHALAPATHI RAO, J * THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO + ITTA.No. 429 OF 2010 % 31^st October, 2025 ITTA.No. 429 OF 2010 # Surabhi Shelters Pvt. Ltd., Hyderabad.

…Appellant VS.

$ The Dy. Commissioner of Income-Tax, Central Circle III, Hyderabad.

..Respondent ! Counsel for the Appellant : Sri Y.Ratnakar ^ Counsel for the Respondent : Ms B.Sapna Reddy, learned Senior Standing Counsel for Income Tax Department.

< Gist:

> Head Note: ? CITATIONS:

1. (2014) 369 ITR 171 (T & AP)

2. (1999) 238 ITR 177(AP)

3. (2024) 16