CIT v. Computer Age Management Services (P.) Ltd.

109 Taxmann.com 134High Court2019#4336 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 195Section 9(1)(vii)Section 10ASection 10AASection 115JBSection 14ASection 271(1)(c)Section 274

Issues it is cited on

depreciation on softwaresection 116copyrighted articlesection 9(1)(vii)(b)section 90asection 10(35)section 40(a)(ii)retrospective amendmentmake available clausecomputer softwaresection 91domestic company

Judgments citing CIT v. Computer Age Management Services (P.) Ltd.

CNB FINWIZ PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-6(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4460/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S Cnb Finwiz Private Limited, Additional/Joint 302-303, Emca House 23/23B, Vs. Commissioner Of Income Ansari Road, Daryaganj, New Delhi. Tax (Appeal)-1/ Pan No.Aabcb2613A Acit, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ITA No.4460/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S CNB FINWIZ PRIVATE LIMITED, ADDITIONAL/JOINT 302-303, EMCA House 23/23B, Vs. COMMISSIONER OF INCOME Ansari Road, Daryaganj, New Delhi. TAX (APPEAL)-1/ PAN No.AABCB2613A ACIT, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gaurav Gupta, CA and Shri Mohan Chaudhary, Advocate Revenue by Shri Sabyasachi Roy, Sr. DR सुनवाईक"तारीख/ Date of hearin…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 3(3), CHENNAI., CHENNAI vs. M/S. CATERPILLAR INDIA PVT. LTD , CHENNAI

Appeal is dismissed

ITA 717/CHNY/2023[2014-15]Status: DisposedITAT Chennai06 Jun 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपीलसं./It(Tp)A No.: 42/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 M/S.Caterpillar India Private Limited, The Deputy Commissioner Of 7Th Floor, International Tech Park, Income Tax, Taramani Road, Vs. Central Circle- 3(3), Chennai – 600 113. Chennai – 600 034. [Pan:Aabcc-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपीलसं./Ita No.: 717/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 The Deputy Commissioner Of Income M/S.Caterpillar India Private Tax, Limited, 7Th Floor, International Tech Park, Central Circle- 3(3), V. Chennai – 600 034. Taramani Road, Chennai – 600 113. [Pan:Aabcc-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Assessee By : Shri Harish Ramanathan, C.A. By Virtual ""थ" की ओर से/Department By : Shri A. Sasikumar, C.I.T. सुनवाई की तारीख/Date Of Hearing : 12.03.2025 घोषणा की तारीख/Date Of Pronouncement : 06.06.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: These Cross Appeals Filed By The Assessee & The Revenue Are Arising Out Of Order Of Commissioner Of Income Tax (Appeals)-18, Chennai U/S. 143(3) R.W.S. 92Ca (3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) For The Assessment Year 2014-15 Dated 07.03.2023. Since, Facts Are Identical & Issues Are Common, For :-2-: It(Tp) A. No:42 /Chny/2023 & The Sake Of Convenience, The Appeal Filed By The Revenue & Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order.

For Appellant: Shri Harish Ramanathan, C.A. by VirtualFor Respondent: Shri A. Sasikumar, C.I.T
Section 143(3)Section 153Section 92CSection 92C(3)Section 92D

…आयकर अपीलीय अिधकरण,‘डी’ "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./IT(TP)A No.: 42/CHNY/2023 िनधा"रण वष" / Assessment Year: 2014-15 M/s.Caterpillar India Private Limited, The Deputy Commissioner of 7th Floor, International Tech Park, Income Tax, Taramani Road, Vs. Central Circle- 3(3), Chennai – 600 113. Chennai – 600 034. [PAN:AABCC-4615-K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपीलसं./ITA No.: 717/CHNY/2023 िनधा"रण वष" /…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs 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. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs 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 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष 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 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs 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. (प्…

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

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर 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)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…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 (अपील…

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

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर 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)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…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 (अपील…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE 1(1), CHENNAI

ITA 45/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 May 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 45/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 M/S. Cognizant Technology Assistant Commissioner Of Solutions India Private Ltd., V. Income Tax, 5/535, Okkiamthoraipakkam, Central Circle -1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.: 150/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 Assistant Commissioner Of Income M/S. Cognizant Technology Tax, V. Solutions India Private Ltd., Central Circle -1(1), 5/535, Okkiamthoraipakkam, Chennai. Old Mahabalipuram Road, Chennai – 600 096. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. N. V. Lakshmi, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 17.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 08.05.2024 आदेश /O R D E R

For Respondent: Shri. V. Nandakumar, CIT
Section 10ASection 115JSection 35D

…आयकर अपीलीय अिधकरण,‘बी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 45/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 M/s. Cognizant Technology Assistant Commissioner of Solutions India Private Ltd., v. Income Tax, 5/535, OkkiamThoraipakkam, Central Circle -1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. [PAN: AAACD-3312-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No.: 150/Chny/202…

ACIT,CENTRAL CIRCLE -1(1), CHENNAI vs. M/S COGNIZANT TECHNOLOGY SERVICES PRIVAE LIMITED, CHENNAI

ITA 150/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 May 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 45/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 M/S. Cognizant Technology Assistant Commissioner Of Solutions India Private Ltd., V. Income Tax, 5/535, Okkiamthoraipakkam, Central Circle -1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.: 150/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 Assistant Commissioner Of Income M/S. Cognizant Technology Tax, V. Solutions India Private Ltd., Central Circle -1(1), 5/535, Okkiamthoraipakkam, Chennai. Old Mahabalipuram Road, Chennai – 600 096. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. N. V. Lakshmi, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 17.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 08.05.2024 आदेश /O R D E R

For Respondent: Shri. V. Nandakumar, CIT
Section 10ASection 115JSection 35D

…आयकर अपीलीय अिधकरण,‘बी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 45/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 M/s. Cognizant Technology Assistant Commissioner of Solutions India Private Ltd., v. Income Tax, 5/535, OkkiamThoraipakkam, Central Circle -1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. [PAN: AAACD-3312-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No.: 150/Chny/202…

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 14ASection 35Section 43BSection 80

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA(TP).No.2365 and 2366/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2013-14 and 2014-15 Torrent Pharmaceuticals Ltd. D.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380009. PAN: AAACT5456A And Asstt. Year 2015-16 Torrent Pharmaceuticals Ltd. A.C.I.T, Circle-4(1)(2) Torrent House, Vs. Ahmedabad. Nr. Dinesh Hall, Off.Ashram Road Ahmedabad 380 009. PAN: AAACT5456A आयकर अपील सं./ITA.…

PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI vs. MPS INFOTENICS LTD. (EARLIER KNOWN AS VISHESH INFOTECNICS LTD.)

ITA/1050/2018HC Delhi15 Feb 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

…$~8-10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1050/2018 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI ..... Appellant Through: Mr. Aseem Chawla, SSC. versus MPS INFOTENICS LTD. (EARLIER KNOWN AS VISHESH INFOTECNICS LTD.) ..... Respondent Through: Mr. Sumit K. Batra, Mr. Manish Khurana & Ms. Priyanka Jindal, Advs. 9 + ITA 1408/2018 & CM APPL. 51409/2018 (311 Days Delay) PR. COMMISSIONER OF INCOME TAX DELHI -6 ..... Appellant Through: Mr. Aseem Chawla, SSC. versus M/S MPS INFOTECHNICS LTD(PREVIOUSLY KN…

DCIT,CENTRAL CIRCLE -1(1), CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRT LTD , CHENNAI

Appeal is allowed for statistical purposes

ITA 233/CHNY/2022[2015-16]Status: DisposedITAT Chennai29 Dec 2023AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha. Gआयकर अपील सं./Ita No.160/Chny/2022 िनधा"रण वष" /Assessment Year: 2015-16 Cognizant Technology Solutions The Dy. Commissioner Of India Pvt. Ltd., Income Tax, 5/535, Okkiam Thoraipakkam, Vs. Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai – 600 096. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""थ"/Respondent आयकर अपील सं./Ita No.233/Chny/2022 िनधा"रण वष" /Assessment Year: 2015-16 The Dy. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle-1(1), Vs. 5/535, Okkiam Thoraipakkam, Chennai. Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N.V. Balaji, Advocate ""थ" की ओर से /Revenue By : Shri V. Nandakumar, Cit

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 10(38)Section 10ASection 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.160/Chny/2022 िनधा"रण वष" /Assessment Year: 2015-16 Cognizant Technology Solutions The Dy. Commissioner of India Pvt. Ltd., Income Tax, 5/535, Okkiam Thoraipakkam, Vs. Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai – 600 096. [PAN: AAACD-3312-M] (अपीलाथ"/Appellant) (""थ"/Respondent आयकर अपील सं./ITA No.233/Chny/2022 िनधा"रण वष" /Assessment Y…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LTD.,CHENNAI vs. DCIT, LTU-1, CHENNAI

Appeal is allowed for statistical purposes

ITA 160/CHNY/2022[2015-16]Status: DisposedITAT Chennai29 Dec 2023AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha. Gआयकर अपील सं./Ita No.160/Chny/2022 िनधा"रण वष" /Assessment Year: 2015-16 Cognizant Technology Solutions The Dy. Commissioner Of India Pvt. Ltd., Income Tax, 5/535, Okkiam Thoraipakkam, Vs. Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai – 600 096. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""थ"/Respondent आयकर अपील सं./Ita No.233/Chny/2022 िनधा"रण वष" /Assessment Year: 2015-16 The Dy. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle-1(1), Vs. 5/535, Okkiam Thoraipakkam, Chennai. Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [Pan: Aaacd-3312-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N.V. Balaji, Advocate ""थ" की ओर से /Revenue By : Shri V. Nandakumar, Cit

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 10(38)Section 10ASection 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.160/Chny/2022 िनधा"रण वष" /Assessment Year: 2015-16 Cognizant Technology Solutions The Dy. Commissioner of India Pvt. Ltd., Income Tax, 5/535, Okkiam Thoraipakkam, Vs. Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai – 600 096. [PAN: AAACD-3312-M] (अपीलाथ"/Appellant) (""थ"/Respondent आयकर अपील सं./ITA No.233/Chny/2022 िनधा"रण वष" /Assessment Y…

ACIT, CHENNAI vs. CATERPILLAR INDIA PRIVATE LTD., CHENNAI

Appeal stands dismissed

ITA 1031/CHNY/2022[2010-2011]Status: DisposedITAT Chennai09 Oct 2023AY 2010-2011

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1031/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) Acit M/S. Caterpillar India Pvt.Ltd. बनाम/ 7Th Floor, International Tech Park, Taramani Road, Central Circle-3(3), Vs. Chennai. Taramani,Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (!"थ" / Respondent) & Cross Objection No.1/Chny/2023 (In Ita No.1031/Chny/2022) (िनधा"रण वष" / Assessment Year: 2010-11) M/S. Caterpillar India Pvt.Ltd. Acit बनाम 7Th Floor, International Tech Park, Central Circle-3(3), Taramani Road, Taramani, Chennai. / Vs. Chennai-600 113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)-Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Sharath Rao (Ca)- Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 04-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2023 आदेश / O R D E R

For Appellant: Shri Sharath Rao (CA)- Ld.ARFor Respondent: Shri V. Nandakumar (CIT)-Ld. DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…ware was interlinked and inseparable. Therefore, the software would be eligible for same rate of depreciation. Reliance was placed, inter-alia, on the decision of Hon’ble High Court of Madras in the case of CIT vs. Computer Age Management Services Pvt. Ltd. (109 Taxmann.com 134) as well as various other decisions as enumerated in the impugned order. The Ld. CIT(A) concurred with assessee’s submissions and directed Ld. AO to allow higher depreciation of 60%. Aggrieved, the revenue is in further appeal before us. 5.2 We are of the considered opinion that software is an integral part of computer system and the same…

DCIT CIRCLE 8(2) (1) , MUMBAI vs. M/S. . OGILVY AND MATHER PVT. LTD, MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1638/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

DCIT , CIR 8(2) (1) , MUMBAI vs. M/S. OGILVY AND MATHER PVT. LTD, MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1637/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

OGILVY AND MATHER P. LTD,MUMBAI vs. THE ASSTT. CIT-8(2)(1), MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1326/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 May 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

OGILY AND MATHER P. LTD.,MUMBAI vs. THE ASST. CIT -8(2)(1), MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1325/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

OGILVY AND MATHER P. LTD. ,MUMBAI vs. THE ASST. CIT-8(2)(1), MUMBAI

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1324/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA Nos. 1637 & 1638/MUM/2021 Assessment Years: 2012-13 & 2013-14 DCIT, Circle-8(2)(1), M/s Ogilvy and Mather Pvt. Ltd., Room No. 624, 6th floor, 14th Floor Commerz, Vs. Aayakar Bhavan, M.K. International Business Park, Off. Road, Mumbai-400020. Express Highway Goregaon (E)- 400063. PAN No. AAACO 0427 A Appellant Respondent ITA Nos. 1324 to 1326/MUM/2021 Assessment Years: 2012-13, 2013-14 & 2016-17 M/s Ogilvy and Mather Pvt. The Dy. CIT-7(3)(1) (now Ltd.…

AXIS FINANCE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONR OF INCOME TAX- 6(1(2), MUMBAI

ITA 2998/MUM/2022[2016-17]Status: DisposedITAT Mumbai23 Feb 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri S Rifaur Rahman () Axis Finance Limited Vs The Deputy Commissioner Axis House, C-2, Wadia Of Income-Tax-6(1)(2), International Centre, P.B. Mumbai Marg, Worli, Mumbai Aayakar Bhavan, M.K. Pan : Aaack3010F Road, Mumbai-400 020 Appellant Respondent

Section 143(3)

…1 ITA 2998/Mum/2022 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI S RIFAUR RAHMAN (ACCOUNTANT MEMBER) Axis Finance Limited vs The Deputy Commissioner Axis House, C-2, Wadia of Income-tax-6(1)(2), International Centre, P.B. Mumbai Marg, Worli, Mumbai Aayakar Bhavan, M.K. PAN : AAACK3010F Road, Mumbai-400 020 APPELLANT RESPONDENT Assessee represented by Shri Nand Kishore & Ms. Vyoma Dalal Department represented by Shri Manoj Kumar Sinha, (Sr. AR) Date of hearing 11/01/2023 Date of pronouncement 23/02/2023 ORDER PER: KULDIP SINGH (JM): The Appel…

IL&FS TAMILNADU POWER CO. LTD.,,CHENNAI vs. DCIT, COMPANY CIRCLE - 2 92),, CHENNAI

ITA 3217/CHNY/2019[2014-15]Status: DisposedITAT Chennai03 Aug 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

JCIT (OSD) CORPORATE CIRCLE-2(2), CHENNAI vs. IL & FS TAMIL NADU POWER COMPANY LIMITED, CHENNAI

ITA 2018/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Aug 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

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