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)

disallowance under section 40(a)(i) results in enhancement of business income and the same shall be eligible for enhanced deduction under section 10A

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)

disallowance under section 40(a)(i) results in enhancement of business income and the same shall be eligible for enhanced deduction under section 10A

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 -

disallowance under section 40(a)(i) results in enhancement of business income and the same shall be eligible for enhanced deduction under section 10A

CLASSIC LINEN INTERNATIONAL PVT LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, the appeal filed by assessee in iTA

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा$रण वष$ /Assessment Year: 2011-12

disallowing a sum of Rs.47,19,678/- under section 10AA on the grounds that an undertaking which has already availed the benefit before the commencement of the SEZ Act 2005, the deduction referred to in section 10A

ACIT, CHENNAI vs. MEGASOFT LTD., CHENNAI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2560/Mds/2014 आयकर अपील सं./Ita Nos.1250, 1251 & 1252/Mds/2015 आयकर अपील सं./Ita No. 1416/Mds/2015 "नधा"रण वष"/Assessment Years: 2007-08, 2006-07, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S Megasoft Limited, Income Tax, Company Circle Iv(2), V. No.85, Kutchery Road, The Assistant Commissioner Of Mylapore, Chennai - 600 004. Income Tax, Corporate Circle 4(1), Chennai - 600 034. Pan : Aabcm 8933 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10A(8) of the Act. Therefore, the Assessing Officer disallowed the claim of the assessee. 12. We have carefully

DCIT, CHENNAI vs. MEGASOFT LIMITED, CHENNAI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2560/Mds/2014 आयकर अपील सं./Ita Nos.1250, 1251 & 1252/Mds/2015 आयकर अपील सं./Ita No. 1416/Mds/2015 "नधा"रण वष"/Assessment Years: 2007-08, 2006-07, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S Megasoft Limited, Income Tax, Company Circle Iv(2), V. No.85, Kutchery Road, The Assistant Commissioner Of Mylapore, Chennai - 600 004. Income Tax, Corporate Circle 4(1), Chennai - 600 034. Pan : Aabcm 8933 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10A(8) of the Act. Therefore, the Assessing Officer disallowed the claim of the assessee. 12. We have carefully

ACIT, CHENNAI vs. MEGASOFT LTD., CHENNAI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2560/Mds/2014 आयकर अपील सं./Ita Nos.1250, 1251 & 1252/Mds/2015 आयकर अपील सं./Ita No. 1416/Mds/2015 "नधा"रण वष"/Assessment Years: 2007-08, 2006-07, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S Megasoft Limited, Income Tax, Company Circle Iv(2), V. No.85, Kutchery Road, The Assistant Commissioner Of Mylapore, Chennai - 600 004. Income Tax, Corporate Circle 4(1), Chennai - 600 034. Pan : Aabcm 8933 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10A(8) of the Act. Therefore, the Assessing Officer disallowed the claim of the assessee. 12. We have carefully

ACIT, CHENNAI vs. MEGASOFT LTD., CHENNAI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2560/Mds/2014 आयकर अपील सं./Ita Nos.1250, 1251 & 1252/Mds/2015 आयकर अपील सं./Ita No. 1416/Mds/2015 "नधा"रण वष"/Assessment Years: 2007-08, 2006-07, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S Megasoft Limited, Income Tax, Company Circle Iv(2), V. No.85, Kutchery Road, The Assistant Commissioner Of Mylapore, Chennai - 600 004. Income Tax, Corporate Circle 4(1), Chennai - 600 034. Pan : Aabcm 8933 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10A(8) of the Act. Therefore, the Assessing Officer disallowed the claim of the assessee. 12. We have carefully

ACIT, CHENNAI vs. MEGASOFT LTD., CHENNAI

In the result, all the appeals of the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2560/Mds/2014 आयकर अपील सं./Ita Nos.1250, 1251 & 1252/Mds/2015 आयकर अपील सं./Ita No. 1416/Mds/2015 "नधा"रण वष"/Assessment Years: 2007-08, 2006-07, 2008-09, 2010-11 & 2011-12 The Deputy Commissioner Of M/S Megasoft Limited, Income Tax, Company Circle Iv(2), V. No.85, Kutchery Road, The Assistant Commissioner Of Mylapore, Chennai - 600 004. Income Tax, Corporate Circle 4(1), Chennai - 600 034. Pan : Aabcm 8933 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10A(8) of the Act. Therefore, the Assessing Officer disallowed the claim of the assessee. 12. We have carefully

M/S. ALAGUMALAI IMPEX PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue is dismissed and the appeals filed by the assessee for both the assessment years are allowed

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

disallowing and reducing the assessee’s claim of deduction under section 10A and 10B of the act including interest income

DCIT, CHENNAI vs. ALAGUMALAI IMPEX P. LTD., CHENNAI

In the result, the appeal filed by the Revenue is dismissed and the appeals filed by the assessee for both the assessment years are allowed

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

disallowing and reducing the assessee’s claim of deduction under section 10A and 10B of the act including interest income

ALAGUMALAI IMPEX PVT LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue is dismissed and the appeals filed by the assessee for both the assessment years are allowed

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

disallowing and reducing the assessee’s claim of deduction under section 10A and 10B of the act including interest income

POLYHOSE INDIA RUBBER PVT. LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals of the assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos.3387, 3388 & 3389/Mds/2016 ("नधा"रणवष" / Assessment Years: 2008-2009, 2009-10 & 2011-12) M/S. Polyhose India (Rubber) Pvt. Vs The Asst. Commissioner Of Ltd., Income Tax, C/O. B. Sivaraman & Associates, Ca Corporate Circle-V(2), 10, E Block, Karthik Apartments, Chennai – 34. 46, Vijayaragava Road, Chennai – 600 017. Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.17/Mds/2017 ("नधा"रणवष" / Assessment Year: 2009-2010) Vs M/S. Polyhose India (Rubber) Pvt. The Deputy Commissioner Of Income Tax, Ltd., F-37 To F-42, Corporate Circle-5(2), Sipcot Industrial Park, Chennai – 34. Irungattukottai, Kanchipuram - 602105 Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Smt. S. Vijayaprabha, Jcit "नधा"रती क" ओर से /Assessee By : Shri S. Sridhar, Advocate राज"व क" ओर से /Revenue By : 26.09.2017 सुनवाईक"तार"ख/Date Of Hearing : 22.11.2017 घोषणाक"तार"ख /Date Of Pronouncement

disallowing the provision for warranty amounting to Rs.20 lakhs. 4. The brief facts of the case are that the assessee is a private limited company engaged in the business of manufacture and export of high quality rubber hoses. For all the relevant three assessment years assessment was made U/s.143(3) of the Act. 5. Assessee’s Appeal: Assessment year

DCIT, CHENNAI vs. POLYHOSE INDIA (RUBBER) PVT. LTD., KANCHEEPURAM

In the result, appeals of the assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos.3387, 3388 & 3389/Mds/2016 ("नधा"रणवष" / Assessment Years: 2008-2009, 2009-10 & 2011-12) M/S. Polyhose India (Rubber) Pvt. Vs The Asst. Commissioner Of Ltd., Income Tax, C/O. B. Sivaraman & Associates, Ca Corporate Circle-V(2), 10, E Block, Karthik Apartments, Chennai – 34. 46, Vijayaragava Road, Chennai – 600 017. Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.17/Mds/2017 ("नधा"रणवष" / Assessment Year: 2009-2010) Vs M/S. Polyhose India (Rubber) Pvt. The Deputy Commissioner Of Income Tax, Ltd., F-37 To F-42, Corporate Circle-5(2), Sipcot Industrial Park, Chennai – 34. Irungattukottai, Kanchipuram - 602105 Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Smt. S. Vijayaprabha, Jcit "नधा"रती क" ओर से /Assessee By : Shri S. Sridhar, Advocate राज"व क" ओर से /Revenue By : 26.09.2017 सुनवाईक"तार"ख/Date Of Hearing : 22.11.2017 घोषणाक"तार"ख /Date Of Pronouncement

disallowing the provision for warranty amounting to Rs.20 lakhs. 4. The brief facts of the case are that the assessee is a private limited company engaged in the business of manufacture and export of high quality rubber hoses. For all the relevant three assessment years assessment was made U/s.143(3) of the Act. 5. Assessee’s Appeal: Assessment year

POLYHOSE INDIA RUBBER PVT. LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals of the assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos.3387, 3388 & 3389/Mds/2016 ("नधा"रणवष" / Assessment Years: 2008-2009, 2009-10 & 2011-12) M/S. Polyhose India (Rubber) Pvt. Vs The Asst. Commissioner Of Ltd., Income Tax, C/O. B. Sivaraman & Associates, Ca Corporate Circle-V(2), 10, E Block, Karthik Apartments, Chennai – 34. 46, Vijayaragava Road, Chennai – 600 017. Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.17/Mds/2017 ("नधा"रणवष" / Assessment Year: 2009-2010) Vs M/S. Polyhose India (Rubber) Pvt. The Deputy Commissioner Of Income Tax, Ltd., F-37 To F-42, Corporate Circle-5(2), Sipcot Industrial Park, Chennai – 34. Irungattukottai, Kanchipuram - 602105 Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Smt. S. Vijayaprabha, Jcit "नधा"रती क" ओर से /Assessee By : Shri S. Sridhar, Advocate राज"व क" ओर से /Revenue By : 26.09.2017 सुनवाईक"तार"ख/Date Of Hearing : 22.11.2017 घोषणाक"तार"ख /Date Of Pronouncement

disallowing the provision for warranty amounting to Rs.20 lakhs. 4. The brief facts of the case are that the assessee is a private limited company engaged in the business of manufacture and export of high quality rubber hoses. For all the relevant three assessment years assessment was made U/s.143(3) of the Act. 5. Assessee’s Appeal: Assessment year

POLYHOSE INDIA RUBBER PVT. LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, appeals of the assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos.3387, 3388 & 3389/Mds/2016 ("नधा"रणवष" / Assessment Years: 2008-2009, 2009-10 & 2011-12) M/S. Polyhose India (Rubber) Pvt. Vs The Asst. Commissioner Of Ltd., Income Tax, C/O. B. Sivaraman & Associates, Ca Corporate Circle-V(2), 10, E Block, Karthik Apartments, Chennai – 34. 46, Vijayaragava Road, Chennai – 600 017. Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.No.17/Mds/2017 ("नधा"रणवष" / Assessment Year: 2009-2010) Vs M/S. Polyhose India (Rubber) Pvt. The Deputy Commissioner Of Income Tax, Ltd., F-37 To F-42, Corporate Circle-5(2), Sipcot Industrial Park, Chennai – 34. Irungattukottai, Kanchipuram - 602105 Pan: Aadcp4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Smt. S. Vijayaprabha, Jcit "नधा"रती क" ओर से /Assessee By : Shri S. Sridhar, Advocate राज"व क" ओर से /Revenue By : 26.09.2017 सुनवाईक"तार"ख/Date Of Hearing : 22.11.2017 घोषणाक"तार"ख /Date Of Pronouncement

disallowing the provision for warranty amounting to Rs.20 lakhs. 4. The brief facts of the case are that the assessee is a private limited company engaged in the business of manufacture and export of high quality rubber hoses. For all the relevant three assessment years assessment was made U/s.143(3) of the Act. 5. Assessee’s Appeal: Assessment year

ACIT, CHENNAI vs. M/S. TVS MOTOR COMPANY LIMITED, CHENNAI

In the result, appeal of the revenue is dismissed

Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 The The Asst. Asst. Commissioner Commissioner Of Of Vs. M/S. Tvs Motor Company Ltd., M/S. Tvs Motor Company Ltd., Income Tax, Company Circle Income Tax, Company Circle- Jayalakshmi Estates, 29 (Old Jayalakshmi Estates, 29 (Old Iii(2), New Block, 4Th Floor, 121, Iii(2), New Block, 4 No.8), Haddows Road, Chennai No.8), Haddows Road, Chennai Mahatma Mahatma Gandhi Gandhi Road, Road, Nungambakkam, Chennai Nungambakkam, Chennai Pan/Gir No.Aaacs 7032 B Aaacs 7032 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Vikram Vijayaraghavan, Vikram Vijayaraghavan, Ar Revenue By : Dr. S.Palanikumar, Cit ( Cit (Dr) Date Of Hearing : 24 /2/ 2022 2 Date Of Pronouncement : 13/4/20 /2022 O R D E R Per C.M.Garg, Jm , Jm

section 10A, 10B, etc of the Act, the same shall be allowed in computing the total income of the assessee after P a g e 22 | 23 Assessment Year : 2008-09 computation of gross total income by applying the relevant provisions of the Act and the I.T.Rules 1962 made thereunder. 24. In view of foregoing, we reach to a logical

ACIT CORPORATE CIRCLE 3(1), CHENNAI vs. TENNECO AUTOMATIVE INDIA PRIVATE LIMITED, CHENNAI

In the result, appeal of the Revenue is dismissed

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.3226/Chny/2017 (िनधा"रण वष" / Assessment Year: 2010-11) The Acit, Vs M/S. Tenneco Automotive India Corporate Circle 3(1), Pvt. Ltd., Tidel Park, Di South, 9Th Floor, Chennai – 34. 4, Canal Road, Taramani, Chennai – 600 113. Pan: Aabct3125D (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowed deduction u/s.10A of the Act because he was of the view that CBDT Circular dated 16.07.2013 had directed the Revenue Authorities that deduction u/s.10A will be allowable to the eligible units only after setting off of the loss of other non-eligible units. 5. However, on appeal, the Ld.CIT relying on the decision of the Hon’ble Apex Court

DCIT, CHENNAI vs. M/S. TURBO ENERGY LTD., CHENNAI

In the result, the assessee’s appeals as well as Revenue’s appeals are dismissed’’

Bench: Shri Abraham P.George & Shri George Mathan

Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI. All the appeals shall stand disposed of accordingly’’. Considering the judgment of Hon’ble Apex