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

disallowance under section 40(a)(i) results in\nenhancement of business income and the same shall be eligible for enhanced\ndeduction under Section 10A

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

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

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

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

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

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

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

disallowance under Section 40(a)(i) results in\nenhancement of business income and the same shall be eligible for enhanced\ndeduction under Section 10A

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

disallowance under section 40(a)(ia) results in\nenhancement of business income and the same shall be eligible for enhanced\ndeduction under section 10A

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

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

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

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

10A of the Act of the assessee by his assessment order under section 143(3) of the Act dated 25.03.2013. Subsequently, the ld. CIT, by exercising the power conferred under section 263 of the Act, directed the Assessing Officer to disallow

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

10A of the Act of the assessee by his assessment order under section 143(3) of the Act dated 25.03.2013. Subsequently, the ld. CIT, by exercising the power conferred under section 263 of the Act, directed the Assessing Officer to disallow

REDISOLVE SOFTWARE P LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

10A of the Act of the assessee by his assessment order under section 143(3) of the Act dated 25.03.2013. Subsequently, the ld. CIT, by exercising the power conferred under section 263 of the Act, directed the Assessing Officer to disallow

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

10A of the Act of the assessee by his assessment order under section 143(3) of the Act dated 25.03.2013. Subsequently, the ld. CIT, by exercising the power conferred under section 263 of the Act, directed the Assessing Officer to disallow

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

10A of the Act of the assessee by his assessment order under section 143(3) of the Act dated 25.03.2013. Subsequently, the ld. CIT, by exercising the power conferred under section 263 of the Act, directed the Assessing Officer to disallow

DCIT, CHENNAI vs. AVALON TECHNOLOGIES P. LTD.,, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

Bench: Shri Mahavir Singhand Dr. M.L. Meena

sections from 30 to 43D of the Act do not change the nature of the 'income’ that is arrived at. The AO is therefore directed to take into 14 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 consideration the disallowances aggregating Rs.45,55,909 as being part of the profits and gains of business while computing the deductions u/s 10A

AVALON TECHNOLOGIES (P) LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

Bench: Shri Mahavir Singhand Dr. M.L. Meena

sections from 30 to 43D of the Act do not change the nature of the 'income’ that is arrived at. The AO is therefore directed to take into 14 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 consideration the disallowances aggregating Rs.45,55,909 as being part of the profits and gains of business while computing the deductions u/s 10A

AVALON TECHNOLOIGES (P) LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

Bench: Shri Mahavir Singhand Dr. M.L. Meena

sections from 30 to 43D of the Act do not change the nature of the 'income’ that is arrived at. The AO is therefore directed to take into 14 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 consideration the disallowances aggregating Rs.45,55,909 as being part of the profits and gains of business while computing the deductions u/s 10A

STRIDES PHARMA SCIENCE LIMITED,NAVI MUMBAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeals of assessee for A

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowances made u/s. 40(a)(i) of the Act in respect of sales promotion expenses paid to M/s. Nages Co. Ltd., Japan on which tax deducted, but not remitted within the stipulated time. The Ld CIT(A) has deleted the addition. We have already adjudicated this issue on Ground No.1 of the Revenue’s ITA Nos.2380 & 4645/Chny/2018 & ITA Nos.5404