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

1 – The order passed by the learned TDS Officer is bad in law and void-ab-initio” has not been pressed at the time of hearing of the appeals. Accordingly, the ground raised in the grounds appeal is dismissed as not pressed. 3. The second common ground raised in the appeals of all the assessees is that

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

1 – The order passed by the learned TDS Officer is bad in law and void-ab-initio” has not been pressed at the time of hearing of the appeals. Accordingly, the ground raised in the grounds appeal is dismissed as not pressed. 3. The second common ground raised in the appeals of all the assessees is that

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

1 – The order passed by the learned TDS Officer is bad in law and void-ab-initio” has not been pressed at the time of hearing of the appeals. Accordingly, the ground raised in the grounds appeal is dismissed as not pressed. 3. The second common ground raised in the appeals of all the assessees is that

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

1 – The order passed by the learned TDS Officer is bad in law and void-ab-initio” has not been pressed at the time of hearing of the appeals. Accordingly, the ground raised in the grounds appeal is dismissed as not pressed. 3. The second common ground raised in the appeals of all the assessees is that

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

1 – The order passed by the learned TDS Officer is bad in law and void-ab-initio” has not been pressed at the time of hearing of the appeals. Accordingly, the ground raised in the grounds appeal is dismissed as not pressed. 3. The second common ground raised in the appeals of all the assessees is that

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

1 – The order passed by the learned TDS Officer is bad in law and void-ab-initio” has not been pressed at the time of hearing of the appeals. Accordingly, the ground raised in the grounds appeal is dismissed as not pressed. 3. The second common ground raised in the appeals of all the assessees is that

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

1) of the Act. Subsequently, the return filed by the assessee was taken up for scrutiny and notice under section 143(2) of the Act dated 06.08.2013 was served upon the assessee. During the course of scrutiny assessment proceedings, the assessee was requested to produce the books of accounts, bank statements, expenses details and TDS reconciliation statement, etc. In this

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

133A on 27.07.2014 upon the assesse. It transpired therefrom that the assesse had paid consultancy fees to non-resident parities without TDS deduction u/s 40(a)(ia). Before the Ld. AO, the assesse pleaded that the impugned expenses did not warrant TDS deduction u/s 40(a)(ia) as the services were rendered outside India for assesse’s overseas projects

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

133A on 27.07.2014 upon the assesse. It transpired therefrom that the assesse had paid consultancy fees to non-resident parities without TDS deduction u/s 40(a)(ia). Before the Ld. AO, the assesse pleaded that the impugned expenses did not warrant TDS deduction u/s 40(a)(ia) as the services were rendered outside India for assesse’s overseas projects

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged

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

TDS Officer] in treating the assessee as “assessee in default” under section 201(1) of the of the Income Tax Act, 1961 [“Act” in short] and levying interest under section 201(1A) of the Act in the facts and circumstances of the case. 5. Brief facts relating to the case are that the assessee is a company and engaged