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

10A/\n10AA of the Act shall be granted to the Appellant on enhanced income\nout of disallowance made under section 14A of the Act as illogical\nwithout providing any cogent reasons for the same.\nIssue No. 2 – Disallowance under Section 40(a)(ia

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

10A/\n10AA of the Act shall be granted to the Appellant on enhanced income\nout of disallowance made under section 14A of the Act as illogical without\nproviding any cogent reasons for the same.\nIssue No. 2 – Disallowance under section 40(a)(ia

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

10A/\n10AA of the Act shall be granted to the Appellant on enhanced income\nout of disallowance made under section 14A of the Act as illogical without\nproviding any cogent reasons for the same.\n\nIssue No. 2 – Disallowance under section 40(a)(ia

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)

10A/ 10AA of the Act is infructuous and accordingly, dismissed. - 14 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 8. Issue 2: Disallowance under section 40(a)(ia

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)

10A/ 10AA of the Act is infructuous and accordingly, dismissed. - 14 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 8. Issue 2: Disallowance under section 40(a)(ia

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

10A/\n10AA of the Act shall be granted to the Appellant on enhanced income\nout of disallowance made under section 14A of the Act as illogical without\nproviding any cogent reasons for the same.\nIssue No. 2 – Disallowance under section 40(a)(ia

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

10A / 10AA of the Act on the enhanced\nprofits arising due to disallowance under Section 14A of the Act.\nNow, given that the disallowance u/s.14A of the Act is restricted to\nexempt income earned for AY 2010-11, we direct the AO to\nrecompute the consequential relief u/s.10A/ 10AA of the Act on the\nenhanced profits arising due to disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

2. Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the assessee did not claim additional deduction or exemption or made a fresh claim for deduction, by filing a revised computation and claiming deduction under section 37(1)?" 7.11 The Hon'ble High Court is noted to have answered

M/S. ASHOK LEYLAND LIMITED,CHENNAI vs. ACIT NON CORPORATE CIRCLE 8(1)-LTU-2, , CHENNAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

2. The present Appeal has been filed by the Revenue under Section 260-A of the Income Tax Act by raising the following purported substantial questions of law arising from the order passed by the Income Tax Appellate Tribunal dated 31.7.2008, by which the learned Tribunal upheld the order of the learned Commissioner of Income Tax (Appeals) and held that

ACIT NON CORPORATE CIRCLE 8(1)-LTU-2, , CHENNAI vs. M/S. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

2. The present Appeal has been filed by the Revenue under Section 260-A of the Income Tax Act by raising the following purported substantial questions of law arising from the order passed by the Income Tax Appellate Tribunal dated 31.7.2008, by which the learned Tribunal upheld the order of the learned Commissioner of Income Tax (Appeals) and held that

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No.1402/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nM/s. Ashok Leyland Ltd.,\nNo.1, Sardar Patel Road,\nGuindy, Chennai-600 032.\n[PAN: AAAСА 4651 L]\n(अपीलार्थी/Appellant)\nv.\nThe DCIT,\nNCC-8(1),\nLTU-II,\nChennai.\n(प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA No.1663/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nThe DCIT,\nNCC-8,\nChennai.\n(अपीलार्थी/Appellant)\nv.\nM/s. Ashok Leyl

2) of the Act, which is impermissible. The Tribunal rightly took note\nof the decision in the case of Redington India Ltd. (supra), wherein it\nwas held that the provisions of Section 14A of the Act read with Rule 8D\nof the Income-tax Rules, 1962 cannot be made applicable in vacuum i.e\nin the absence of exempt income. Therefore

SANMAR SPECIALITY CHEMICALS LTD ( SUCCESSORS TO INTEC POLYMERS LTD),CHENNAI vs. ACIT RG 3(2),

In the result, both the appeals filed by the assessee are allowed in term of the above

2. The first common issue in these two appeals of assessee is as regards to the order of CIT(A) reducing the amount eligible for deduction u/s.80IB of the Act from ‘profits & gains of business’ while computing deduction u/s.80HHC of the Act. The facts and circumstances in both the appeals of assessee are exactly identical and grounds raised are also

SANMAR SPECIALITY CHEMICALS LTD ( SUCCESSORS TO INTEC POLYMERS LTD),CHENNAI vs. ACIT RG 3(2), MUMBAI

In the result, both the appeals filed by the assessee are allowed in term of the above

2. The first common issue in these two appeals of assessee is as regards to the order of CIT(A) reducing the amount eligible for deduction u/s.80IB of the Act from ‘profits & gains of business’ while computing deduction u/s.80HHC of the Act. The facts and circumstances in both the appeals of assessee are exactly identical and grounds raised are also

STRIDES PHARMA SCIENCE LTD.,MUMBAI vs. DCIT, CC - 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)

ia) of the Act to residents and therefore, same should be read as curative in nature. 5.5 We have heard the rival submissions, and perused the materials available on record. The assessee has deducted TDS of Rs. 40,56,636/- towards sales promotion expenses to Nages and Co. Ltd. and deposited on 06.06.2009. The A.O has disallowed the payment

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)

ia) of the Act to residents and therefore, same should be read as curative in nature. 5.5 We have heard the rival submissions, and perused the materials available on record. The assessee has deducted TDS of Rs. 40,56,636/- towards sales promotion expenses to Nages and Co. Ltd. and deposited on 06.06.2009. The A.O has disallowed the payment

SHASUN PHARMACEUTICALS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), 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)

ia) of the Act to residents and therefore, same should be read as curative in nature. 5.5 We have heard the rival submissions, and perused the materials available on record. The assessee has deducted TDS of Rs. 40,56,636/- towards sales promotion expenses to Nages and Co. Ltd. and deposited on 06.06.2009. The A.O has disallowed the payment

DCIT-15(3)(2), CHENNAI vs. M/S.SHASUN PHARMACEUTICALS PRIVATE LIMITED (MERGED WITH STRIDES SHASUN LIMITED), 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)

ia) of the Act to residents and therefore, same should be read as curative in nature. 5.5 We have heard the rival submissions, and perused the materials available on record. The assessee has deducted TDS of Rs. 40,56,636/- towards sales promotion expenses to Nages and Co. Ltd. and deposited on 06.06.2009. The A.O has disallowed the payment

DCIT CIRCLE-15 (3)(1), MUMBAI vs. M/S. SHASUN PHARMACEUTICALS LTD NOW KNOW AS STRIDES PHARMA SCIENCE LTD, 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)

ia) of the Act to residents and therefore, same should be read as curative in nature. 5.5 We have heard the rival submissions, and perused the materials available on record. The assessee has deducted TDS of Rs. 40,56,636/- towards sales promotion expenses to Nages and Co. Ltd. and deposited on 06.06.2009. The A.O has disallowed the payment