VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS on the amount of commission/discount allowed on the prepaid recharge coupons to the distributors under section 194H of the Income Tax Act, 1961 [“Act” in short] and confirming the demand raised by the Assessing Officer. 3.1 The crux of the issue is that there was a survey under section 133A

VODAFONE CELLULAR LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS on the amount of commission/discount allowed on the prepaid recharge coupons to the distributors under section 194H of the Income Tax Act, 1961 [“Act” in short] and confirming the demand raised by the Assessing Officer. 3.1 The crux of the issue is that there was a survey under section 133A

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS on the amount of commission/discount allowed on the prepaid recharge coupons to the distributors under section 194H of the Income Tax Act, 1961 [“Act” in short] and confirming the demand raised by the Assessing Officer. 3.1 The crux of the issue is that there was a survey under section 133A

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS on the amount of commission/discount allowed on the prepaid recharge coupons to the distributors under section 194H of the Income Tax Act, 1961 [“Act” in short] and confirming the demand raised by the Assessing Officer. 3.1 The crux of the issue is that there was a survey under section 133A

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS on the amount of commission/discount allowed on the prepaid recharge coupons to the distributors under section 194H of the Income Tax Act, 1961 [“Act” in short] and confirming the demand raised by the Assessing Officer. 3.1 The crux of the issue is that there was a survey under section 133A

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS on the amount of commission/discount allowed on the prepaid recharge coupons to the distributors under section 194H of the Income Tax Act, 1961 [“Act” in short] and confirming the demand raised by the Assessing Officer. 3.1 The crux of the issue is that there was a survey under section 133A

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed\nand the Stay Applications filed by the assessee are dismissed

section 133A(2A) of the\nAct at its office situated at Menon Eternity Building, Alwarpet, Chennai. A\nstatement of Mr. V.N. Achutarama Gupta, AVP-Taxation of the assessee\ncompany was recorded and the Assessing Officer found non-deduction of\nTDS on certain expenses as on 31.03.2015. The Assessing Officer asked\nthe assessee to give details of sums payable, TDS

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed\nand the Stay Applications filed by the assessee are dismissed

section 133A(2A) of the\nAct at its office situated at Menon Eternity Building, Alwarpet, Chennai. A\nstatement of Mr. V.N. Achutarama Gupta, AVP-Taxation of the assessee\ncompany was recorded and the Assessing Officer found non-deduction of\nTDS on certain expenses as on 31.03.2015. The Assessing Officer asked\nthe assessee to give details of sums payable, TDS

ANNAI ARUL ,CHENNAI vs. ITO NON CORPORATE WARD 22(1) , CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1608/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13

TDS reconciliation statement, etc. In this case, a survey under section 133A of the Act was conducted on 23.01.2015 and a sworn

SRI KAUVERY MEDICAL CARE [ INDIA ] LTD,TRICHY vs. ACIT TDS CIRCLE, MADURAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 427/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14

section 201(1) & 201(1A) of the Act. 7. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. The facts with regard to the impugned dispute are that a TDS survey u/s. 133A

N.PURUSHOTHAMAN,COIMBATORE vs. DCIT, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

TDS, in view of the second proviso to section 40(a)(ia) of the Act, as amended w.e.f. 01.04.2014, which is held to be retrospective in nature by the Hon’ble Delhi High Court in the case of CIT Vs. M/s. Ansal Land Mark Township P. Ltd. (supra). As the issue is covered, we allow this issue of the assessee

DCIT, OOTY vs. N.PURUSHOTHAMAN, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

TDS, in view of the second proviso to section 40(a)(ia) of the Act, as amended w.e.f. 01.04.2014, which is held to be retrospective in nature by the Hon’ble Delhi High Court in the case of CIT Vs. M/s. Ansal Land Mark Township P. Ltd. (supra). As the issue is covered, we allow this issue of the assessee

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

section 133A(2A) of the Act at its office situated at Menon Eternity Building, Alwarpet, Chennai. A statement of Mr. V.N. Achutarama Gupta, AVP–Taxation of the assessee company was recorded and the Assessing Officer found non-deduction of TDS

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

section 133A(2A) of the Act at its office situated at Menon Eternity Building, Alwarpet, Chennai. A statement of Mr. V.N. Achutarama Gupta, AVP–Taxation of the assessee company was recorded and the Assessing Officer found non-deduction of TDS

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

section 133A(2A) of the Act at its office situated at Menon Eternity Building, Alwarpet, Chennai. A statement of Mr. V.N. Achutarama Gupta, AVP–Taxation of the assessee company was recorded and the Assessing Officer found non-deduction of TDS

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

section 133A(2A) of the Act at its office situated at Menon Eternity Building, Alwarpet, Chennai. A statement of Mr. V.N. Achutarama Gupta, AVP–Taxation of the assessee company was recorded and the Assessing Officer found non-deduction of TDS

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE 1(1) (ERSTWHILE JURISDICTION), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

section 133A(2A) of the Act at its office situated at Menon Eternity Building, Alwarpet, Chennai. A statement of Mr. V.N. Achutarama Gupta, AVP–Taxation of the assessee company was recorded and the Assessing Officer found non-deduction of TDS

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. JOINT COMMISSIONER OF INCOME-TAX (OSD), TDS CIRCLE 1(1) (ERSTWHILE JURISDICTION), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

section 133A(2A) of the Act at its office situated at Menon Eternity Building, Alwarpet, Chennai. A statement of Mr. V.N. Achutarama Gupta, AVP–Taxation of the assessee company was recorded and the Assessing Officer found non-deduction of TDS