METTUR MUNICIPALITY,SALEM vs. ITO (TDS) , SALEM

In the result both the appeals of the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 758 & 759/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24, 2024-25 Mettur Municipality Income Tax Officer (Tds) Salem. Municipality Office Road, Mettur Dam, Vs. Salem – 636 401. Tamil Nadu [Pan: Aaalm2764R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Bhupendran, Advocate. प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 04.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 12.08.2025

TDS [Page Nos.163 to 182 of Paper-book for AY 2023-24, Page Nos.231 to 250 of Paper-book for AY 2024-25]; 35. The Bangalore ITAT discussed the shareholding of KUIDFC only in so far as applicability of Section 194A(3)(iii)(f) and Notification dated 22/10/1970 was concerned and not in the context of applicability of Section 196

DCS BPO (P) LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No.3114/Mds/2014 ("नधा"रण वष" / Assessment Year : 2008-2009)

section 40(a)(ia) of the Income- tax Act, 196 (the ACT) for non deduction of TDS on internet lease

VODAFONE MOBILE SERVICES LIMITED,NEW DELHI vs. DCIT, COIMBATORE

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

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.587/Chny/2017 िनधा:रण वष: /Assessment Year: 2010-11

TDS is to be deducted on year-end provisions which is reversed on the first day of the subsequent year has been decided by the Hon’ble Karnataka High Court in the case of Subex Ltd. v. DCIT, supra, as under: “9. It is not in dispute that the provisions made at the end of the accounting year were reversed

TRIWAY CONTAINER FREIGHT STATION P LTD.,CHENNAI vs. ITO CORPORATE WARD 3(2), CHENNAI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.254 & 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [Pan:Aabct8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 घोषणा की तारीख /Date Of Pronouncement : 21.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 11, Chennai Dated 06.12.2018 Relevant To The Assessment Years 2013-14 & 14-15. 2. Brief Facts Of The Case Are That The Assessee Has Filed Its Return Of Income On 28.09.2013 For The Assessment Year 2013-14 Admitting Nil Income After Claiming Deduction Under Section 80Ia(4) Of The Income

196/- made by the Assessing Officer under section 14A r.w. Rule 8D is deleted. Thus, the ground raised by the assessee in both the assessment years is allowed. 7. The next common ground raised in both the appeals of the assessee relates to confirmation of disallowance of interest under section 37 of the Act. In the assessment order, the Assessing

TRIWAY CONTAINER FREIGHT STATION P LTD.,CHENNAI vs. ITO CORPORATE WARD 3(2), CHENNAI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.254 & 255/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Triway Container Freight Vs. The Income Tax Officer, Station P. Ltd., No. 14, Jaffer Street, Corporate Ward 3(2), Harbour, Chennai 600 001. Chennai – 34. [Pan:Aabct8013A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 घोषणा की तारीख /Date Of Pronouncement : 21.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 11, Chennai Dated 06.12.2018 Relevant To The Assessment Years 2013-14 & 14-15. 2. Brief Facts Of The Case Are That The Assessee Has Filed Its Return Of Income On 28.09.2013 For The Assessment Year 2013-14 Admitting Nil Income After Claiming Deduction Under Section 80Ia(4) Of The Income

196/- made by the Assessing Officer under section 14A r.w. Rule 8D is deleted. Thus, the ground raised by the assessee in both the assessment years is allowed. 7. The next common ground raised in both the appeals of the assessee relates to confirmation of disallowance of interest under section 37 of the Act. In the assessment order, the Assessing

ACIT, CORPORATE CIRCLE-3(1), CHENNAI vs. M/S STANDARD CHARGERED GLOBAL BUSINESS SERVIES PVT. LIMITED, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Jagadishआयकर अपील सं./Ita No.: 964/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Standard Chartered Global The Deputy Commissioner Business Services Pvt. Ltd., Vs. Of Income Tax, No.1, Haddows Road, Corporate Circle 3(2), Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri R. Clement Ramesh Kumar, Cit & आयकर अपील सं./Ita No.: 124/Chny/2023 िनधा"रण वष"/Assessment Year:2018-19 The Assistant Standard Chartered Global Commissioner Of Income Vs. Business Services Pvt. Tax, Ltd., Corporate Circle 3(1), No.1, Haddows Road, Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 28.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.05.2024

TDS is required to be deducted because these are not income in the hands of the assessee. But for limited - 7 - ITA Nos.964/CHNY/2022 & 124/CHNY/2023 purpose of verification, whether these are purely payment in the nature of contribution to retirement and pension scheme and relocation expenses, the AO will verify the vouchers and accordingly, allow the claim of assessee. In term

STANDARD CHARTERED GLOBAL BUSINESS SERVICES PRIVATE LIMITED,CHENNAI vs. DCIT, NFAC, DELHI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Mahavir Singhand Shri Jagadishआयकर अपील सं./Ita No.: 964/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Standard Chartered Global The Deputy Commissioner Business Services Pvt. Ltd., Vs. Of Income Tax, No.1, Haddows Road, Corporate Circle 3(2), Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri R. Clement Ramesh Kumar, Cit & आयकर अपील सं./Ita No.: 124/Chny/2023 िनधा"रण वष"/Assessment Year:2018-19 The Assistant Standard Chartered Global Commissioner Of Income Vs. Business Services Pvt. Tax, Ltd., Corporate Circle 3(1), No.1, Haddows Road, Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 28.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.05.2024

TDS is required to be deducted because these are not income in the hands of the assessee. But for limited - 7 - ITA Nos.964/CHNY/2022 & 124/CHNY/2023 purpose of verification, whether these are purely payment in the nature of contribution to retirement and pension scheme and relocation expenses, the AO will verify the vouchers and accordingly, allow the claim of assessee. In term

CONFERENCE CALL SERVICES INDIA PRIVATE LTD.,BANGALORE vs. ACIT CORPORATE CIRCLE 1(3), CHENNAI

In the result, the assessee’s appeal is partly allowed

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

Section 40(a)(i) and 40(a)(ia). The details of such expenditure that the assessee ought to have deducted while making the payments were obtained. The assessee is in the business of providing Web Conference Services. The assessee is in the business of providing Web Conference Services, Audio Conference Services and Video Conference Services to various customers across

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

section 9(1)(vii) of the Act and consequently, assessee need not to deduct TDS u/s. 195 of the Act and thus, question of disallowance of said payment u/s. 40(a)(i) of the Act does not arise. The relevant findings of the Tribunal are as under: “8.0 Ground No.7 of the AY 2007-08 is the disallowance u/s.40

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

section 9(1)(vii) of the Act and consequently, assessee need not to deduct TDS u/s. 195 of the Act and thus, question of disallowance of said payment u/s. 40(a)(i) of the Act does not arise. The relevant findings of the Tribunal are as under: “8.0 Ground No.7 of the AY 2007-08 is the disallowance u/s.40

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

section 9(1)(vii) of the Act and consequently, assessee need not to deduct TDS u/s. 195 of the Act and thus, question of disallowance of said payment u/s. 40(a)(i) of the Act does not arise. The relevant findings of the Tribunal are as under: “8.0 Ground No.7 of the AY 2007-08 is the disallowance u/s.40

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

section 9(1)(vii) of the Act and consequently, assessee need not to deduct TDS u/s. 195 of the Act and thus, question of disallowance of said payment u/s. 40(a)(i) of the Act does not arise. The relevant findings of the Tribunal are as under: “8.0 Ground No.7 of the AY 2007-08 is the disallowance u/s.40

DEPUTY COMMISSINOER OF INCOME TAX,, CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS at the time\nof reimbursement.\n9.\nThe learned CIT(A) has erred in holding that the provisions of Section 115JB\nare not applicable to insurance companies without appreciating that the\nITA No.1282, 1283 to 1285/Chny/2024\n(AYs 2011-12, 2016-17, 2017-18 & 2018-19)\n&\nITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP WARD 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

TDS at the time of reimbursement. 9. The learned CIT(A) has erred in holding that the provisions of Section 115JB are not applicable to insurance companies without appreciating that the ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024

DEPUTY COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

TDS at the time of reimbursement. 9. The learned CIT(A) has erred in holding that the provisions of Section 115JB are not applicable to insurance companies without appreciating that the ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024

DEPUTY COMMISSIONER OF INCOME TAX OFFICER , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

TDS at the time of reimbursement. 9. The learned CIT(A) has erred in holding that the provisions of Section 115JB are not applicable to insurance companies without appreciating that the ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

TDS at the time of reimbursement. 9. The learned CIT(A) has erred in holding that the provisions of Section 115JB are not applicable to insurance companies without appreciating that the ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

TDS at the time of reimbursement. 9. The learned CIT(A) has erred in holding that the provisions of Section 115JB are not applicable to insurance companies without appreciating that the ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024

DEPUTY COMMISSIONER OF INCOMETAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS at the time of reimbursement.\n9.\nThe learned CIT(A) has erred in holding that the provisions of Section 115JB are not applicable to insurance companies without appreciating that the\nITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) &\nITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024