M/S POTHYS,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

The appeal is allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No. 1360/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) M/S. Pothys, Vs. The Deputy Commissioner Of No.15, Dr.Nageswara Rao Road, Income Tax, T. Nagar, Central Circle 1(3), Chennai – 600 017. Chennai. [Pan: Aaffp 2437B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjun Raj, Advocate For Shri Y. Sridhar, Ca ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 घोषणा क" तारीख /Date Of Pronouncement : 15.05.2024 आदेश / O R D E R Manu Kumar Giri ()

TDS statement. The revenue is right in contending that Section 234(E) of the Act is meant to ensure that assessee files the statement in time, so that the Department can clear the returns of thepersons connected with the assessee, i.e., from whom tax has been deducted at source without any delay and accurately with increasing or overloading the burden

M/S. DATALOG TECHNOLOGIES LIMITED,COIMBATORE vs. DCIT, INTERNATIONAL TAXATION, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

TDS on payments/remittances made to Indonesian Agent AGANSA under the provisions of Section 195 of the Act and the order of ld.CIT(A) needs to be quashed. 1. Diamond Manufacturing Management and Consultancy Ltd vs ACIT in ITA No. 49/Viz/2022 dated 26.03.2024 2. Paramina Earth Technologies Inc vs DCIT in ITA NO. 539/Viz/2017, 540/Viz/2017 dated

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATOREE vs. DCIT, INTERNATIONAL TAXATION,, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

TDS on payments/remittances made to Indonesian Agent AGANSA under the provisions of Section 195 of the Act and the order of ld.CIT(A) needs to be quashed. 1. Diamond Manufacturing Management and Consultancy Ltd vs ACIT in ITA No. 49/Viz/2022 dated 26.03.2024 2. Paramina Earth Technologies Inc vs DCIT in ITA NO. 539/Viz/2017, 540/Viz/2017 dated

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATORE vs. DCIT, INERNATIONAL TAXATION, , COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

TDS on payments/remittances made to Indonesian Agent AGANSA under the provisions of Section 195 of the Act and the order of ld.CIT(A) needs to be quashed. 1. Diamond Manufacturing Management and Consultancy Ltd vs ACIT in ITA No. 49/Viz/2022 dated 26.03.2024 2. Paramina Earth Technologies Inc vs DCIT in ITA NO. 539/Viz/2017, 540/Viz/2017 dated

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 -

TDS while paying the said amount. In the scrutiny assessment, AO noticed the above and observed that the said payments constitute royalty as contained in Explanation-2 read with Explanation-3 to section 9(1)(vi) of the Act. AO invoked the provisions of section 40(a)(i) of the Act. 26. During the first appellate proceedings, CIT (A) observed

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)

TDS under section 195 of the Act. - Issue covered in assessee’s own case in favour of the assessee during the A.Y. 2009-10 by the Chennai ITAT in ITA No.1798/Mds/2014 reference in this regard is made to Page No. 310 (Para No.27) of the case law paper book. 21. We have heard both the parties and perused the records

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)

TDS under section 195 of the Act. - Issue covered in assessee’s own case in favour of the assessee during the A.Y. 2009-10 by the Chennai ITAT in ITA No.1798/Mds/2014 reference in this regard is made to Page No. 310 (Para No.27) of the case law paper book. 21. We have heard both the parties and perused the records

ROBUST HOTELS PVT. LTD.,,CHENNAI vs. ACIT, CHENNAI

In the result appeal filed by the assessee is partly

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.23 & 24/Chny/2017 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) M/S. Robust Hotels P.Ltd. Vs The Assistant Commissioner Of 365, Anna Salai, Teynampet, Income Tax, Chennai-600 018. Corporate Circle-5(4), Chennai-600 034. Pan: Aadcr 5418B (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS provisions on impugned payments in accordance with law. 14. In the result, appeal filed by the assessee is partly allowed for statistical purposes. ITA No.24/Chny/2017 (A.Y. 2011-12): 15. The first issue that came up for our consideration from ground no. 1 to 6 of assessee appeal is disallowance of Rs.4,76,50,661/- u/s.36

ROBUST HOTELS PVT. LTD.,,CHENNAI vs. ACIT, CHENNAI

In the result appeal filed by the assessee is partly

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.23 & 24/Chny/2017 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) M/S. Robust Hotels P.Ltd. Vs The Assistant Commissioner Of 365, Anna Salai, Teynampet, Income Tax, Chennai-600 018. Corporate Circle-5(4), Chennai-600 034. Pan: Aadcr 5418B (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS provisions on impugned payments in accordance with law. 14. In the result, appeal filed by the assessee is partly allowed for statistical purposes. ITA No.24/Chny/2017 (A.Y. 2011-12): 15. The first issue that came up for our consideration from ground no. 1 to 6 of assessee appeal is disallowance of Rs.4,76,50,661/- u/s.36

GURUDEV APPARELS,TIRUPPUR vs. DCIT, TIRUPPUR

In the result, the appeal of the Assessee in I

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपील सं./I.T.A No.:257/Chny/2017 िनधा"रण वष" /Assessment Year: 2013 - 2014

TDS under provisions 194C of the Act. Aggrieved assessee filed an appeal before the learned CIT(A). The learned CIT(A) upheld the order of the learned AO. Being aggrieved Assessee filed an appeal before us. 4. During the hearing before the ITAT the learned counsel of the assessee filed paper book on dated 04.11.19 which is kept

SAHAI & SONS (I) LTD.,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that

ACIT CENTRAL CIRCLE 3(1), CHENNAI vs. SHIV SAHAI & SONS (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that

NARESH PRASAD AGARWAL,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that

ACIT, CHENNAI vs. NARESH PRASAD AGARWAL, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

233, wherein Supreme Court explained the reason for the insertion of Section 14A as follows: “The insertion of Section 14A with retrospective effect is the serious attempt on the part of the Parliament not to allow deduction in respect of any expenditure incurred by the assessee in relation to income, which does not form part of the total income under

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

233, wherein Supreme Court explained the reason for the insertion of Section 14A as follows: “The insertion of Section 14A with retrospective effect is the serious attempt on the part of the Parliament not to allow deduction in respect of any expenditure incurred by the assessee in relation to income, which does not form part of the total income under

RAMESH KUMAR ,CHENNAI vs. ITO INTERNATIONAL TAXATION , TUTICORIN

In the result, the appeal of assessee is dismissed

Bench: Shri Chandra Poojari

TDS as per Tax Return ` 10,67,415/- Tax Refund claimed as per Tax Return ` 8,76,030/- 3.1 During the course of assessment proceedings, the case was selected for limited scrutiny assessment through issue of notice under section 143(2) of the Act and assessment order was passed on September 29, 2016 assessing income

THE RAMCO CEMENTS LTD. ,RAJAPALAYAM vs. ACIT CORPORATE CIRCLE 2 , MADURAI

The appeals of the revenue stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.957/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.958/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 3. आयकरअपील सं./ Ita No.2196/Chny/2019 (िनधा;रण वष; / Assessment Year: 2014-15) The Ramco Cements Limited Dcit बनाम (Formerly Known As Madras Cements Ltd) Corporate Circle -2, Ramamandiram, / Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपील सं./ Ita No.1274/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 5. आयकरअपील सं./ Ita No.1363/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.1897/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) Dcit The Ramco Cements Limited बनाम/ Corporate Circle -2, (Formerly Known As Madras Cements Ltd) Ramamandiram, Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent)

Section 115JB is a complete code in itself. Failure to give credit for claim of additional TDS- Rs 14,76,039/- 18. The learned CIT(A) is not justified in omitting to give credit for additional TDS amounting to Rs 14,76,039 validly claimed by your Appellant vide revised return dated 29/03/2016. As is evident, the issues that fall

THE RAMCO CEMENTS LIMITED,CHENNAI vs. DCIT, MADURAI

The appeals of the revenue stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.957/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.958/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 3. आयकरअपील सं./ Ita No.2196/Chny/2019 (िनधा;रण वष; / Assessment Year: 2014-15) The Ramco Cements Limited Dcit बनाम (Formerly Known As Madras Cements Ltd) Corporate Circle -2, Ramamandiram, / Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपील सं./ Ita No.1274/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 5. आयकरअपील सं./ Ita No.1363/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.1897/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) Dcit The Ramco Cements Limited बनाम/ Corporate Circle -2, (Formerly Known As Madras Cements Ltd) Ramamandiram, Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent)

Section 115JB is a complete code in itself. Failure to give credit for claim of additional TDS- Rs 14,76,039/- 18. The learned CIT(A) is not justified in omitting to give credit for additional TDS amounting to Rs 14,76,039 validly claimed by your Appellant vide revised return dated 29/03/2016. As is evident, the issues that fall