RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel for the assessee as well as the ld. Senior DR agreed that facts and circumstances are exactly identical in all the five years and grounds raised are also identical. Hence, we will take the facts and grounds from assessment year

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel for the assessee as well as the ld. Senior DR agreed that facts and circumstances are exactly identical in all the five years and grounds raised are also identical. Hence, we will take the facts and grounds from assessment year

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel for the assessee as well as the ld. Senior DR agreed that facts and circumstances are exactly identical in all the five years and grounds raised are also identical. Hence, we will take the facts and grounds from assessment year

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel for the assessee as well as the ld. Senior DR agreed that facts and circumstances are exactly identical in all the five years and grounds raised are also identical. Hence, we will take the facts and grounds from assessment year

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel for the assessee as well as the ld. Senior DR agreed that facts and circumstances are exactly identical in all the five years and grounds raised are also identical. Hence, we will take the facts and grounds from assessment year

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

4. The brief facts of the case insofar the cross appeals for the block period under consideration in IT(SS)A No.153 & 162/Mds/2003 are as follows: The assessee is a Managing Director of M/s.Pentafour Products Limited, receiving income under the head “Salary”, dividend income as well as the sitting fees during the block period. The Income Tax Department had conducted

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

4. The brief facts of the case insofar the cross appeals for the block period under consideration in IT(SS)A No.153 & 162/Mds/2003 are as follows: The assessee is a Managing Director of M/s.Pentafour Products Limited, receiving income under the head “Salary”, dividend income as well as the sitting fees during the block period. The Income Tax Department had conducted

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

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 -

4. The substantial questions of law raised for consideration were answered against the Revenue in the case of Marg Ltd. v. CIT [2020] 120 taxmann.com 84/275 Taxman 502 (Mad.). The operative portion of the judgment reads as follows: "9. A Co-ordinate Bench of this Court, in the case of CIT v. Tidel Park Ltd. [TCA Nos.732

SAME DEUTZ FAHR ITALIA SPA,ITALY vs. ASSISTANT COMMISSIONER, CHENNAI

In the result the appeal of the assessee is allowed

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

TDS obligation on the part of the assessee in view of the fact that the payees do not have any permanent establishment in India. Finally, Ld. AR has submitted that no services have been rendered to the assessee rather the technical services, if any, has been rendered to overseas customers by the non-resident distributors. .. . .. . .. . The services have been carried

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

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)

4. The substantial questions of law raised for consideration were answered against the Revenue in the case of Marg Ltd. v. CIT [2020] 120 taxmann.com 84/275 Taxman 502 (Mad.). The operative portion of the judgment reads as follows: "9. A Co-ordinate Bench of this Court, in the case of CIT v. Tidel Park Ltd. [TCA Nos.732

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

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)

4. The substantial questions of law raised for consideration were answered against the Revenue in the case of Marg Ltd. v. CIT [2020] 120 taxmann.com 84/275 Taxman 502 (Mad.). The operative portion of the judgment reads as follows: "9. A Co-ordinate Bench of this Court, in the case of CIT v. Tidel Park Ltd. [TCA Nos.732

ACIT CORPORATE CIRCLE-6(2), CHENNAI vs. S V GLOBAL MILL LTD, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 2684/Chny/2019 िनधा"रण वष" / Assessment Year: 2016-17 The Acit, M/S. Sv Global Mill Ltd., Corporate Circle 6(2), V. New No.5/1, Old No.3/1, 6Th Cross Street, Cit Colony, Chennai. Mylapore, Chennai – 600 004. Pan: Aaocs2500E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Suresh Periasamy,Jcit ""यथ" क" ओर से/Respondent By : Shri B. Ramakrishnan, Fca सुनवाई क" तार"ख/Date Of Hearing : 30.12.2020 घोषणा क" तार"ख/Date Of Pronouncement : 28.01.2021

120/-. 4. Being aggrieved by the assessment order, the assessee preferred an appeal before the CIT(A). Before the CIT(A), the assessee has filed detailed written submissions which shall be reproduced at para 4.2 on page 4 to 14 of ld.CIT(A)’s order. The sum and substance of the arguments of the assessee before the ld.CIT

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

120/-for the A.Y. 2014-15. It is noticed from the Department Software (Insight-High Risk CRIU/ VRU Information) that the assessee had sold a immovable property jointly and received sale consideration of Rs.7,55,55,190/. And also made the transactions classified in the aforesaid table. 1. By virtue of the aforesaid transactions, it has transpired that the assessee

MOHANLAL JEWELLERS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

120\n2018-19\n153A\n32,99,63,510\n2019-20\n153A\n33,24,62,890\n2020-21\n153A\n32,43,15,690\n2021-22\n139(1)\n53,75,18,770\n\n3. The summary of the additions/disallowances in Rupees made by the \nAO in the assessments which were completed u/s 153A/143(3) of the Act \nfor

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

Bench: Shri Aby T.Varkey, Hon'Ble & Shri S.R. Raghunatha, Hon'Bleआयकर अपीलसं./Ita Nos.: 1240/Chny/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Aban Offshore Limited, 113, Janpriya Crest, Pantheon Road, Egmore, Chennai - 600 008. Pan: Aaaca 3012H (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Deputy Commissioner Of Income Tax, Vs. International Taxation 1(1), Chennai. (प्रत्यर्थी/Respondent) : Shri P. Murali Mohan Rao, Ca (Through Virtual Mode) : Ms. R. Anita, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 19.02.2025 घोषणा की तारीख/Date Of Pronouncement : 28.04.2025 आदेश /O R Der Per S. R. Raghunatha: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), Chennai-16, Dated 13.03.2024 For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. The Ld. Cit(A) Erred In Not Considering The Fact That The Order Passed U/S.250 Of The Income Tax Act, 1961, Dated 13.03.2024 Is Erroneous Both On Facts & In Law To The Extent The Order Is Prejudicial To The Interest Of The Appellant :-2-:

B)The Ld. CIT(A) ought to consider the fact that it is a settled issue by CBDT Vide Instruction No. 1862 dated 22.1 1.1990 where in it is clarified that the payments to a foreign company for services in relation to prospecting for, or extraction or production of, mineral oil will be income chargeable to tax under the provisions

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

120 ITO 14 (Chennai] Section 195 of the Income-tax Act, 1961- Deduction of tax at sourcePayment to non-resident Assessment year 2005-06, Assessee-company, engaged in manufacturing of motor vehicles, entered into an agreement with a foreign company for supply of designs, drawings and consultancy in :-10-: ITA. Nos: 1573, 1574 & 1575/Chny/2023 SA Nos: 20 & 21/Chny/2024 development

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

120 ITO 14 (Chennai] Section 195 of the Income-tax Act, 1961- Deduction of tax at sourcePayment to non-resident Assessment year 2005-06, Assessee-company, engaged in manufacturing of motor vehicles, entered into an agreement with a foreign company for supply of designs, drawings and consultancy in :-10-: ITA. Nos: 1573, 1574 & 1575/Chny/2023 SA Nos: 20 & 21/Chny/2024 development

TEMENOS HEADQUARTERS SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 2(2), CHENNAI, CHENNAI

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

120 ITO 14 (Chennai] Section 195 of the Income-tax Act, 1961- Deduction of tax at sourcePayment to non-resident Assessment year 2005-06, Assessee-company, engaged in manufacturing of motor vehicles, entered into an agreement with a foreign company for supply of designs, drawings and consultancy in :-10-: ITA. Nos: 1573, 1574 & 1575/Chny/2023 SA Nos: 20 & 21/Chny/2024 development