DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS was deducted thereon under the provisions of section 194A of the ITA Nos.1274, 1311, 1312 & 1561/Chny/2025 CO Nos.39 & 47/Chny/2025 (AYs 2016-17 & 2017-18) BSR Builders Engineers Contractors :: 27 :: Act, due to which the AO disallowed 30% of the expenditure i.e. Rs.11,49,997/- u/s 40(a)(ia) of the Act. Aggrieved, assessee preferred an appeal

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS was deducted thereon under the provisions of section 194A of the ITA Nos.1274, 1311, 1312 & 1561/Chny/2025 CO Nos.39 & 47/Chny/2025 (AYs 2016-17 & 2017-18) BSR Builders Engineers Contractors :: 27 :: Act, due to which the AO disallowed 30% of the expenditure i.e. Rs.11,49,997/- u/s 40(a)(ia) of the Act. Aggrieved, assessee preferred an appeal

ACIT, LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

TDS. 4. The Ld. CIT (Appeals) erred in directing the AO to restrict the disallowance of CSR expenditure without appreciating that the corporates are required to incur the CSR expenditure out of the taxable profits and therefore the same cannot be claimed as a deduction while computing the taxable profits and if this is allowed, it will defeat the very

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

TDS. 4. The Ld. CIT (Appeals) erred in directing the AO to restrict the disallowance of CSR expenditure without appreciating that the corporates are required to incur the CSR expenditure out of the taxable profits and therefore the same cannot be claimed as a deduction while computing the taxable profits and if this is allowed, it will defeat the very

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

TDS. 4. The Ld. CIT (Appeals) erred in directing the AO to restrict the disallowance of CSR expenditure without appreciating that the corporates are required to incur the CSR expenditure out of the taxable profits and therefore the same cannot be claimed as a deduction while computing the taxable profits and if this is allowed, it will defeat the very

ACIT, CENT CIRCLE-1, TRICHY vs. M/S MANGAL & MANGAL, TRICHY

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 511/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 The Assistant Commissioner Of M/S. Mangal & Mangal, Income Tax, V. 25, N.S.B. Road, Teppakulam, Central Circle -2, Trichy – 620 002. No. 44, Williams Road, [Pan: Aaifm-3378-B] Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate : Shri. Nlay Baran Som, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 06.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

TDS and other details. There is no observation in the assessment order about the verification of Form 3CD. It appears that no attempt has been made by the AO in this regard. 16. It has been claimed that no evidences/ details were furnished. The appellant has filed the same details during the course of appellate proceedings. However, even if presumption

AB MAURI INDIA PRIVATE LIMITED,BANGALORE vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

277 paid/payable to non-resident agents outside India under section 40(a)(i) of the Act. 2.2 The CIT(A) ought to have appreciated that the payment of commission to the non- resident agents is not taxable in India as it neither accrues nor deemed to accrue or arise in India as the services were rendered outside India

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

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

Section 43B 153A bearing funds 6. Donations disallowance disallowed assessee 10,91,095 30,00,000 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 1989, 1449 to 1455, 1485 to 1491/17. ITA Nos. 1447, 1448, 1988, 19,00,874 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 4,30,000 7,240 ----- ----- ----- ----- ----- ----- ----- ---- ---- ---- 1,36,558 4,09,277

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

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

Section 43B 153A bearing funds 6. Donations disallowance disallowed assessee 10,91,095 30,00,000 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 1989, 1449 to 1455, 1485 to 1491/17. ITA Nos. 1447, 1448, 1988, 19,00,874 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 4,30,000 7,240 ----- ----- ----- ----- ----- ----- ----- ---- ---- ---- 1,36,558 4,09,277

ACIT, CHENNAI vs. NARESH PRASAD AGARWAL, CHENNAI

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

Section 43B 153A bearing funds 6. Donations disallowance disallowed assessee 10,91,095 30,00,000 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 1989, 1449 to 1455, 1485 to 1491/17. ITA Nos. 1447, 1448, 1988, 19,00,874 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 4,30,000 7,240 ----- ----- ----- ----- ----- ----- ----- ---- ---- ---- 1,36,558 4,09,277

NARESH PRASAD AGARWAL,CHENNAI vs. DCIT, CHENNAI

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

Section 43B 153A bearing funds 6. Donations disallowance disallowed assessee 10,91,095 30,00,000 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 1989, 1449 to 1455, 1485 to 1491/17. ITA Nos. 1447, 1448, 1988, 19,00,874 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 4,30,000 7,240 ----- ----- ----- ----- ----- ----- ----- ---- ---- ---- 1,36,558 4,09,277

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

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

TDS / TCS 467 18. - Details of acquisition and use of assets 479 19. - Certificate for grant of expenses under Section 481 35(2AB) of the Act 20. 05.03.2022 Notice under Section 142(1) of the Act 485 21. 20.03.2022 Reply to the Notice under Section dated 488 05.03.2022 22. - Details of creditors 491 23. - Legal notices issued by parties

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS. 31. On appeal, the CIT(A) noted that out of the total disallowance of ₹.87,77,367/-, the assessee incurred an amount of ₹.55,97,827/- towards sales promotion and sales commission outside India, a sum of ₹.5,90,886/- was paid towards professional charges (legal and consultancy) and an amount of ₹.25,97,654/- was paid towards market

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS. 31. On appeal, the CIT(A) noted that out of the total disallowance of ₹.87,77,367/-, the assessee incurred an amount of ₹.55,97,827/- towards sales promotion and sales commission outside India, a sum of ₹.5,90,886/- was paid towards professional charges (legal and consultancy) and an amount of ₹.25,97,654/- was paid towards market

AMRUTANJAN HEALTHCARE LTD,MYLAPORE vs. DCIT CORP CIRCLE 1(1), NUNGAMBAKKAM

In the result, the Ground Nos

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3851/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 & S.A. No. 136/Chny/2025 [In Ita No. 3851/Chny/2025] Amrutanjan Healthcare Ltd., The Deputy Commissioner 103, Luz Church Road, Vs. Of Income Tax, Chennai – 600 004. Corporate Circle 1(1), Chennai. Pan: Aaaca 3164C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Swaminathan, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 03.02.2026

277 amounting to Rs.73,64,655 on advance payment U/s 37 is not valid Since Section 37 contemplates any expenditure laid out or extended wholly and exclusively for the purposes of Business or profession. But in appellant case it was not claimed as expenditure but shown as advance payment in balance sheet. We have submitted complete list of Advances

M/S. CITY UNION BANK LTD.,,KUMBAKONAM vs. PCIT,, MADURAI

In the result, the appeal for A

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

TDS on each employee by treating it as perquisite u/s 17(2) of the Act. 5. The Learned Principal Commissioner erred in holding that the claim under section 36(1)(viia) is allowable on incremental advances only and not on outstanding advances. :-3-: ITA. No:1126/Chny/2024 5.1 Learned Principal Commissioner failed to appreciate the fact that the issue has been

FORD INDIA PRIVATE LIMITED,KANCHEEPURAM vs. ITO, CHENNAI

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

TDS is applicable even in reimbursement of expenses. 4.4 The Ld. CIT(A) erred in not considering the decision of the Delhi Tribunal in the case of HNS India VSAT Inc. Vs. DDIT, wherein it is held that "in view of the fact, that no application was made by the assessee u/s. 195(2) to Assessing Officer, assessee was under

DCIT, CHENNAI vs. FORD INDIA PVT. LTD., KANCHEEPURAM

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

TDS is applicable even in reimbursement of expenses. 4.4 The Ld. CIT(A) erred in not considering the decision of the Delhi Tribunal in the case of HNS India VSAT Inc. Vs. DDIT, wherein it is held that "in view of the fact, that no application was made by the assessee u/s. 195(2) to Assessing Officer, assessee was under