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377 results for “TDS”+ Section 91clear

Sorted by relevance

Delhi1,219 Mumbai1,142 Bangalore527 Chennai377 Kolkata293 Hyderabad169 Indore167 Ahmedabad147 Jaipur127 Karnataka119 Chandigarh110 Cochin69 Pune63 Raipur48 Surat45 Cuttack36 Visakhapatnam35 Rajkot31 Lucknow29 Nagpur26 Guwahati22 Jodhpur22 Ranchi21 Kerala18 Patna18 Agra16 Telangana11 Varanasi8 Allahabad6 Jabalpur6 Dehradun6 Amritsar5 SC2 Punjab & Haryana1

Key Topics

Section 14A71 Disallowance59 Addition to Income50 Section 143(3)48 Section 153A44 Section 80H36 Section 4035 Deduction33 Section 8030 Section 139

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

ITA 2202/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Section 133ASection 201Section 201(1)

91,950/-\nas TDS along with interest under section 201/201(1A) of the Act against\nbalance provision, which remained unpaid

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

ITA 2213/CHNY/2024[2018-19]Status: DisposedITAT Chennai

Showing 1–20 of 377 · Page 1 of 19

...

24

22 Jan 2025

AY 2018-19

Section 133ASection 201Section 201(1)

91,950/-\nas TDS along with interest under section 201/201(1A) of the Act against\nbalance provision, which remained unpaid

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

ITA 2209/CHNY/2024[2021-22]Status: DisposedITAT Chennai22 Jan 2025AY 2021-22

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted 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

ITA 2211/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted TDS

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

ITA 2214/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jan 2025AY 2018-19

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted 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

ITA 2205/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jan 2025AY 2020-21

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted TDS

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

ITA 2212/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted 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

ITA 2203/CHNY/2024[2017-18]Status: DisposedITAT Chennai22 Jan 2025AY 2017-18

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted 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

ITA 2215/CHNY/2024[2019-20]Status: DisposedITAT Chennai22 Jan 2025AY 2019-20

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted TDS

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

ITA 2204/CHNY/2024[2017-18]Status: DisposedITAT Chennai22 Jan 2025AY 2017-18

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted 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

ITA 2201/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

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

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT

Section 133ASection 201Section 201(1)

91,950/- and confirmed by the ld. CIT(A) on balance unpaid provision is not justified and deleted accordingly. Thus, the grounds concerning the issue under section 201/201(1A) of the Act for non-resident vendors is allowed. 21. Regarding next issue of levying interest under section 201(1A) of the Act on actual payment, admittedly, the assessee deducted TDS

DCIT INTERNATIONAL TAXATION , COIMBATORE vs. HABASIT LAKOKA PRIVATE LTD., COIMBATORE

In the result, the appeals of the revenue are dismissed

ITA 1526/CHNY/2017[2016-17(27Q-Q3)]Status: DisposedITAT Chennai08 Feb 2018

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 1525 & 1526/Chny/2017 Assessment Years : 2015-16 & 2016-17 Dcit, International Taxation Circle, Coimbatore -Vs- M/S Habasit Lakoka Pvt. Ltd. [Tan: Cmbh03020D] (Appellant) (Respondent)

For Appellant: Ms. C.Yamuna, JCITFor Respondent: Shri C.S.K. Prabhu, CA

Section 139A(8)Section 200ASection 206ASection 90(2)

section 206AA of the Act on the assessee. But these arguments were not appreciated and ultimately the assessee was fastened with a liability of Rs 22,91,678/- towards short deduction of TDS

DCIT INTERNATIONAL TAXATION , COIMBATORE vs. HABASIT LAKOKA PRIVATE LTD., COIMBATORE

In the result, the appeals of the revenue are dismissed

ITA 1525/CHNY/2017[2015-16(27Q-Q4)]Status: DisposedITAT Chennai08 Feb 2018

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 1525 & 1526/Chny/2017 Assessment Years : 2015-16 & 2016-17 Dcit, International Taxation Circle, Coimbatore -Vs- M/S Habasit Lakoka Pvt. Ltd. [Tan: Cmbh03020D] (Appellant) (Respondent)

For Appellant: Ms. C.Yamuna, JCITFor Respondent: Shri C.S.K. Prabhu, CA

Section 139A(8)Section 200ASection 206ASection 90(2)

section 206AA of the Act on the assessee. But these arguments were not appreciated and ultimately the assessee was fastened with a liability of Rs 22,91,678/- towards short deduction of TDS

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

The appeal is allowed

ITA 1360/CHNY/2023[2020-21]Status: DisposedITAT Chennai15 May 2024AY 2020-21

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 ()

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri AR.V. Srinivasan, Addl. CIT

Section 143(3)Section 200Section 206Section 206CSection 234ESection 37Section 91

91) shall be paid before delivering or causing to be delivered a statement in accordance with sub- Section (3) of Section 200 or the proviso to sub-Section (3) of Section 206 C. (4). The provisions of this Section shall apply to a statement referred to in sub-Section (3) of Section 200 or the proviso to sub-Section

JOHN BUILDWELL INDIA PRIVATE LTD.,TIRUNELVELI vs. DCIT CPC-TDS, GHAZIABAD

In the result, all five appeals filed by the assessee are allowed

ITA 88/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 200ASection 20QSection 234E

91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT : सुनवाईक

JOHN BUILDWELL INDIA PRIVATE LTD.,TIRUNELVELI vs. DCIT CPC-TDS, GHAZIABAD

In the result, all five appeals filed by the assessee are allowed

ITA 92/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 200ASection 20QSection 234E

91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT : सुनवाईक

JOHN BUILDWELL INDIA PRIVATE LTD.,TIRUNELVELI vs. DCIT CPC-TDS, GHAZIABAD

In the result, all five appeals filed by the assessee are allowed

ITA 90/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 200ASection 20QSection 234E

91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT : सुनवाईक

JOHN BUILDWELL INDIA PRIVATE LTD.,TIRUNELVELI vs. DCIT CPC-TDS, GHAZIABAD

In the result, all five appeals filed by the assessee are allowed

ITA 91/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 200ASection 20QSection 234E

91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT : सुनवाईक

JOHN BUILDWELL INDIA PRIVATE LTD.,TIRUNELVELI vs. DCIT CPC-TDS, GHAZIABAD

In the result, all five appeals filed by the assessee are allowed

ITA 89/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 200ASection 20QSection 234E

91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT : सुनवाईक

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

ITA 1330/CHNY/2018[2010-11]Status: DisposedITAT Chennai09 Aug 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

91 Taxman 205/224 ITR 677 (SC) • CIT v. J.H. Gotla [1985] 23 Taxman 14J/ 156 ITR 323 (SC)]. The Supreme Court in its Judgment Alom Extrusions had held that "When a proviso in a section is inserted to remedy unintended consequences and to make the section workable, the proviso which supplies an obvious omission therein is required to be read