K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

ADP INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeal in ITA No

depreciation was set aside.", "result": "Allowed", "sections": [ "250", "143(1)", "143(2)", "142(1)", "32", "43(1)", "47", "170", "40(a)(i)", "195", "56(2)(viib

ADP INDIA PRIVATE LIMITED,CHENNAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal in ITA No

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita Nos.: 2670, 2671, 2672 & 2698/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Adp India Private Limited, The Deputy Commissioner Of Thamarai Tech Park, 6Th Floor, Vs. Income Tax, Sp Plot No. 16 To 20 & 20A, Thiru Vi Ka Corporate Circle 1(1), Industrial Estate, Inner Ring Road, Chennai. Guindy Industrial Estate So, Guindy, Chennai 600 032. [Pan: Aadcm-5547-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri V. Justin, Cit & Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.05.2025 आदेश/ O R D E R Per George George K: These Four Appeals Filed At The Instance Of The Assessee Are Directed Against Four Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (All Dated 21.08.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2016-17, 2017-18, 2018-19 & 2020-21. Ita Nos.2670 To 2672 & 2698/Chny/2024

section 142(1) of the Act dated 19.10.2019 was also issued on the assessee. ITA Nos.2670 to 2672 & 2698/Chny/2024 6. On perusal of the depreciation

ADP INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal in ITA No

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita Nos.: 2670, 2671, 2672 & 2698/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Adp India Private Limited, The Deputy Commissioner Of Thamarai Tech Park, 6Th Floor, Vs. Income Tax, Sp Plot No. 16 To 20 & 20A, Thiru Vi Ka Corporate Circle 1(1), Industrial Estate, Inner Ring Road, Chennai. Guindy Industrial Estate So, Guindy, Chennai 600 032. [Pan: Aadcm-5547-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri V. Justin, Cit & Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.05.2025 आदेश/ O R D E R Per George George K: These Four Appeals Filed At The Instance Of The Assessee Are Directed Against Four Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (All Dated 21.08.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2016-17, 2017-18, 2018-19 & 2020-21. Ita Nos.2670 To 2672 & 2698/Chny/2024

section 142(1) of the Act dated 19.10.2019 was also issued on the assessee. ITA Nos.2670 to 2672 & 2698/Chny/2024 6. On perusal of the depreciation

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year ): Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

ACIT, CORPORATE CIRCLE 1(1), CHENNAI vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (FORMERLY FUTURE SOFT PRIVATE LIMITED), CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.420/Chny/2024 िनधा"रण वष"/Assessment Year: 2006-07 V. The Acit, Capgemini Technology Corporate Circle-1(1), Services India Ltd., Block 3, ‘C’ Wing, 4Th Floor, Chennai. Capgemini Knowledge Park, Airoli Knowledge Park, Thane Belapur Road, Navi Mumbai- 400 708. [Pan: Aaacf 0482 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

depreciation under section 32(1) (ii-a) of the Act. As per the settled position of law, an assessee claiming exemption has to strictly and literally comply with the exemption provisions. Therefore, the said decision shall not be applicable to the facts of the case on hand, while considering the exemption provisions. Even otherwise, Chapter III and Chapter