ANIL KUMAR GOEL,CHENNAI vs. ACIT, CHENNAI

In the result, Ground Nos

Bench: Shri George Mathan & Shri A. Mohan Alankamony

249 ITR 306 (SC) re-assessment was based on the opinion of audit party was not permissible and was liable to be quashed. 7. At this point, it was informed to the Ld.AR that as the re-opening had two issues. One in regard to the treatment of the long term capital gains disclosed by the assessee as business income

NATESAN KRISHNAMURTHY ,CHENNAI vs. ITO NON CORPORATE WARD 9(2) , CHENNAI

In the result, the appeal of the assessee stands dismissed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1672/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014. Natesan Krishnamurthy, Vs. The Income Tax Officer, 24/60, Mookathal Street, Non Corporate Ward 9(2) Purasawalkam, Chennai 600 034. Chennai 600 007. [Pan Ancpk 2634B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

capital in the business was only "22,67,797/-. Thereupon assessee submitted that a group of persons who wanted to participate in the auctions held by M/s. Manappuram Finance Ltd formed a syndicate. As per the assessee, he was participating in the auction for such syndicate. Contention of the assessee was that if the bid made by him was successful

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

gains were ITA Nos.1164 & 1165/Chny/2023 :: 23 :: computed and the assessee requested for deduction under Section 54F of the Act, as the sale consideration received was utilized for purchase of a new flat, in which, the name of the assessee's wife was also included as a purchaser. The assessee further stated about the sale of livestock and standing crops

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

gains were ITA Nos.1164 & 1165/Chny/2023 :: 23 :: computed and the assessee requested for deduction under Section 54F of the Act, as the sale consideration received was utilized for purchase of a new flat, in which, the name of the assessee's wife was also included as a purchaser. The assessee further stated about the sale of livestock and standing crops

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

capital assets acquired. Against question No.\n12 of the questionnaire, vide item No. 10 of its reply, the assessee stated\nthat the details of income accumulated under clause 2 of section\n11(1)/11(2) having bearing on this assessment in the prescribed format,\nwill be submitted at the earliest and submitted the same at page 111 of\nthe paper

KEMIA INDUSTRIES LIMITED,CHENNAI vs. ITO, CHENNAI

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

gains were computed and the assessee requested for deduction under Section 54F of the Act, as the sale consideration received was utilized for purchase of a new flat, in which, the name of the assessee's wife was also included as a purchaser. The assessee further stated about the sale of livestock and standing crops. The assessee also stated that

UNITED INDIA INSURANCE CO.LIMITED,CHENNAI vs. PCIT-3, CHENNAI

249 placed\nat pages 60 to 70 of paper book and the decision of the Hon'ble High\nCourt of Delhi in the case of Escorts reported in 338 ITR 435 placed at\npages 71 to 84 of paper book for the proposition that if similar claims\nhave been allowed in the earlier assessment years, revisionary\nproceedings cannot be initiated

UNITED INDIA INSUANCE CO LIMITED,CHENNAI vs. PCIT 3, CHENNAI

249 placed\nat pages 60 to 70 of paper book and the decision of the Hon'ble High\nCourt of Delhi in the case of Escorts reported in 338 ITR 435 placed at\npages 71 to 84 of paper book for the proposition that if similar claims\nhave been allowed in the earlier assessment years, revisionary\nproceedings cannot be initiated

UNITED INDIA INSURANCE CO LIMITED,CHENNAI vs. PCIT-3, CHENNAI

In the result, the appeals for AY 2014-15, 2016-17 & 2017-18 are partly allowed and appeals for AY 2015-16 & 2017-18 (in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 & 683/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., Vs. The Principal Commissioner Of O/O The Chief Manager, Cfac Income Tax – 3, Department, Head Office, United India Chennai 600 034. Nalanda, Door No. 19, Ground Floor, 4Th Lane, Utamar Gandhi Salai, Chennai 600 034. [Pan:Aaacu5552C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundararaman, Ca ""थ" की ओर से/Respondent By : Ms. V. Pushpa, Sr. Standing Counsel (Virtual) सुनवाई की तारीख/ Date Of Hearing : 07.10.2025 घोषणा की तारीख /Date Of Pronouncement : 05.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 1759/Chny/2019 Filed By The Assessee Is Directed Against The Order Dated 29.03.2019 Passed By The Ld. Principal Commissioner Of Income Tax-3, Chennai For The Assessment Year 2014- 15. The Appeals In Ita No. 182 & 183/Chny/2021 Are Filed By The Assessee Against Different Orders Both Dated 28.03.2021 Passed By The Ld. Pcit-3, Chennai For The Assessment 2015-16 & 2016-17. The 2

capital gains which were exempt till AY 2010-11. He submits that the assessee started to claim deduction under section 10(38) of the Act from 5 I.T.A. No.1759/Chny/19 & Ors United India Insurance AY 2005-06 and has been allowed in the assessee’s own case both pre and post amendment of Rule 5(b) of the First Schedule

UNITED INDIA INSURANCE CO LTD,CHENNAI vs. PCIT, CHENNAI

249 placed\nat pages 60 to 70 of paper book and the decision of the Hon'ble High\nCourt of Delhi in the case of Escorts reported in 338 ITR 435 placed at\npages 71 to 84 of paper book for the proposition that if similar claims\nhave been allowed in the earlier assessment years, revisionary\nproceedings cannot be initiated

UNITED INDIA INSURANCE CO.LTD,CHENNAI vs. PCIT-3,, CHENNAI

249 placed\nat pages 60 to 70 of paper book and the decision of the Hon'ble High\nCourt of Delhi in the case of Escorts reported in 338 ITR 435 placed at\npages 71 to 84 of paper book for the proposition that if similar claims\nhave been allowed in the earlier assessment years, revisionary\nproceedings cannot be initiated

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

249\n(Del. ITAT)\n\n- 19 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n\nΟ Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\n\nΟ Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

249\n(Del. ITAT)\n- Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\n• Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para No. 9) of the\ncase law paper book.\n- Routine repair/ maintenance services and remote IT support\nservices

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

249\n(Del. ITAT)\n- Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\n- Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para No. 9) of the\ncase law paper book.\n- Routine repair/ maintenance services and remote IT support\nservices

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

249\n(Del. ITAT)\n\n- 19 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n\nΟ Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\n\nΟ Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

249\n(Del. ITAT)\nΟ Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\nΟ Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para No. 9) of the\ncase law paper book.\n- Routine repair/ maintenance services and remote IT support\nservices

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

249\n(Del. ITAT)\nO Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\nO Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para No. 9) of the\ncase law paper book.\n- Routine repair/ maintenance services and remote IT support\nservices

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

249\n(Del. ITAT)\nΟ Ernst & Young Private Limited In Re. 323 ITR 184 (AAR)\nΟ Sundaram Asset Management Company Ltd Vs DCIT, LTU\n[2019] 111 taxmann.com 11 (Chennai ITAT) reference in\nthis regard is made to Page No. 396 (Para No. 9) of the\ncase law paper book.\n- Routine repair/ maintenance services and remote IT support\nservices

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

capital assets acquired. Against question No.\n12 of the questionnaire, vide item No. 10 of its reply, the assessee stated\nthat the details of income accumulated under clause 2 of section\n11(1)/11(2) having bearing on this assessment in the prescribed format,\nwill be submitted at the earliest and submitted the same at page 111 of\nthe paper