COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1193/CHNY/2024Status: DisposedITAT Chennai16 May 2025AY 2010-11Bench: SHRI ABY T VARKEY, HON'BLE (Judicial Member), SHRI S. R. RAGHUNATHA, HON'BLE (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided that Section 10A deductions are to be computed at the gross total income stage, not total income. It also ruled in favor of the assessee regarding the set-off of losses from 10A/10AA units and allowed depreciation on computer software at 60%, following previous decisions.

What were the facts?

The appeals involved cross-appeals by the assessee and the revenue concerning various assessment years. Key issues included disallowance under Section 14A, disallowance for software AMC and license payments under Section 40(a)(i), and the treatment of computer software for depreciation.

What were the issues?

The main issues were the applicability of Section 14A, the deductibility of software-related payments under Section 40(a)(i), and the correct depreciation rate for computer software.

Which sections of the Income-tax Act were involved?

Section 14A,Section 40(a)(i),Section 10A,Section 10AA,Section 271(1)(c),Section 9(1),Section 10(35),Section 10(38)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(30)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.1262, 1263, 1264, 1265 & 1266/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. PAN : AAACD 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

"नधा"रती क" ओर से/Assessee by : Shri N.V. Balaji, Advocate राज"व क" ओर से /Revenue by : Shri R. Clement Ramesh Kumar, CIT & Ms. Anitha, Addl. CIT सुनव

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 14A

All 15,875 judgments and leading authorities on Section 14A →

Recent GST High Court judgments

Search GST case law →