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

151 TTJ 126\n(Hyd. ITAT)\n- Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR)\n13. The revenue, on the other hands, vehemently argued that the\nsoftware AMC payments made in relation to vendors from countries\nwhere there is no 'make available clause' (i.e. Germany and Austria)\nis taxable in India by virtue of Section

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

151 TTJ 126\n(Hyd. ITAT)\n\nΟ Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR)\n\n13. The revenue, on the other hands, vehemently argued that the\nsoftware AMC payments made in relation to vendors from countries\nwhere there is no 'make available clause' (i.e. Germany and Austria)\nis taxable in India by virtue of Section

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

151 TTJ 126\n(Hyd. ITAT)\n• Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR)\n13. The revenue, on the other hands, vehemently argued that the\nsoftware AMC payments made in relation to vendors from countries\nwhere there is no 'make available clause' (i.e. Germany and Austria)\nis taxable in India by virtue of Section

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

151 TTJ 126\n(Hyd. ITAT)\nΟ Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR)\n13. The revenue, on the other hands, vehemently argued that the\nsoftware AMC payments made in relation to vendors from countries\nwhere there is no 'make available clause' (i.e. Germany and Austria)\nis taxable in India by virtue of Section

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

151 TTJ 126\n(Hyd. ITAT)\nΟ Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR)\n13. The revenue, on the other hands, vehemently argued that the\nsoftware AMC payments made in relation to vendors from countries\nwhere there is no 'make available clause' (i.e. Germany and Austria)\nis taxable in India by virtue of Section

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

151 TTJ 126\n(Hyd. ITAT)\nO Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR)\n13. The revenue, on the other hands, vehemently argued that the\nsoftware AMC payments made in relation to vendors from countries\nwhere there is no 'make available clause' (i.e. Germany and Austria)\nis taxable in India by virtue of Section

S 1284, THATHAIYANGARPATTY PACCS LTD.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

disallowed deduction claimed u/s. 80P on the ground that the assessee did not file the return of income before the due date specified u/s. 139(1) of the Act. The CIT(A) has dismissed the appeal ex-parte since the assessee did not respond to the notices issued. 6. The Ld. AR submitted that the notice under section

S 1284 THATHAIYANGARPATTY PACCS LTD.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

disallowed deduction claimed u/s. 80P on the ground that the assessee did not file the return of income before the due date specified u/s. 139(1) of the Act. The CIT(A) has dismissed the appeal ex-parte since the assessee did not respond to the notices issued. 6. The Ld. AR submitted that the notice under section

THE TIRUCHENDUR CO-OP PRIMARY CO-OP SOCIETY,TIRUCHENDUR vs. ITO, WARD-2,, TUTICORIN

Appeal of the assessee is allowed

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3295/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19

disallowed the rest of the grounds and become academic. Accordingly, we first consider the said legal contentions of the assessee. The ld AR in this regard placed reliance on the decision of the coordinate bench in the case of Meganapuram Primary Agricultural cooperative Credit Society vs PCIT (ITA No.895/Chny/2025 dated 19.09.2025 where it has been held that – “40. We find

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)

151 TTJ 126 (Hyd. ITAT) o Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 13. The revenue, on the other hands, vehemently argued that the software AMC payments made in relation to vendors from countries where there is no ‘make available clause’ (i.e. Germany and Austria) is taxable in India by virtue of Section

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)

151 TTJ 126 (Hyd. ITAT) o Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 13. The revenue, on the other hands, vehemently argued that the software AMC payments made in relation to vendors from countries where there is no ‘make available clause’ (i.e. Germany and Austria) is taxable in India by virtue of Section

MAHASAKTHI BIO ENERCON PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result, the appeal of the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:467/Chny/2025 िनधा"रण वष" / Assessment Year: 2013-14 Mahasakthi Bio Enercon Private Assistant Commissioner Of Limited, Vs. Income Tax, No.64, Dr. Nanjappa Road, Central Circle -1, Coimbatore – 641 018. Coimbatore. [Pan:Aabci-0022-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. T. Banusekar, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T.

151 was digitally signed by the Prescribed Authority. Therefore, the point of time when the Assessing Officer issued notices under section 148, he was having no jurisdiction to issue the impugned notices under section 148 of the Act, 1961. Consequently the impugned notices issued by the Assessing Officer under section 148 of the Act, 1961 were without jurisdiction

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY vs. A. SRINIVASAN, PERAMBALUR

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish within such period, as may be specified

ARUNACHALAM SRINIVASAN,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-1 , TRICHY

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish within such period, as may be specified

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

disallowances were made and the appellant filed an appeal before the CIT(A) against the said order. The Ld. counsel has further stated that pursuant to the order of the Hon'ble Supreme Court in the case of Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64 (SC). though an assessment order was already passed and no proceedings

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

disallowances were made and the appellant filed an appeal before the CIT(A) against the said order. The Ld. counsel has further stated that pursuant to the order of the Hon'ble Supreme Court in the case of Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64 (SC). though an assessment order was already passed and no proceedings

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

151 and section 153, in the case of a person52\nwhere a search is initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section 132A after the\n31st day of May, 2003 but on or before the 31st day of March, 2021, the\nAssessing Officer shall-\n(a)issue notice to such person

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

151 and section 153, in the case of a person52\nwhere a search is initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section 132A after the\n31st day of May, 2003 but on or before the 31st day of March, 2021, the\nAssessing Officer shall-\n(a)issue notice to such person