SQS INDIA BFSI LTD. (FORMERLY KNOWN AS M/S. THINKSOFT GLOBAL SERVICES LTD.),CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes for both the assessment years

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

disallowed under section 40(a) r.w. section 9(1)(vii)(b) and section 195 of the Act and accordingly disallowed

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

section 32, the written down value of any asset used for the purposes of the business of the undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation for each of the relevant assessment year. (7) The provisions of sub-section (8) and sub-section (10) of section

M.K.JAILANI,CHENNAI vs. ITO, CHENNAI

In the result, appeal of the assessee is allowed pro-tanto

Bench: Shri Abraham P. George]

Section 195(2) of the Act will be applicable only where the assessee considers only a part of the payment as liable for deduction of tax at source and not the whole. Disallowance of "10,35,967/- made u/s.40(a)(i) of the Act stands deleted. In the result, appeal of the assessee is allowed pro-tanto. 7. Order pronounced

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

sections": [ "14A", "40(a)(ia)", "10A", "10AA", "9(1)(vii)", "115JB", "271(1)(c)", "274", "195" ], "issues": "Whether disallowance under

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

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

195 in\nthe assessee's case which calls for a disallowance by invoking the\nprovisions of section 40(a)(i) of the Act. In the circumstances, the finding of\nthe learned Commissioner of Income-tax (Appeals) and that of the\nAssessing Officer stands reversed.\n7. We may also mention here that we are not in agreement with the\nsubmission

DCIT , CORPORATE RANGE - 1 (1), CHENNAI vs. M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED , CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED ,CHENNAI vs. DCIT , CORPORATE RANGE - 1 (1), CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

DCIT , CORPORATE CIRCLE - 1 (1), CHENNAI vs. M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED , CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

DCIT , CORPORATE CIRCLE - 1 (1), CHENNAI vs. M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED , CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED ,CHENNAI vs. DCIT , CORPORATE RANGE - 1 (1), CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

JCIT(OSD),CORPORATE CIRCLE-1(10, CHENNAI vs. ASPIRE SYSTEMS INDIALTD., CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

DCIT , CORPORATE CIRCLE - 1 (1), CHENNAI vs. M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED , CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

1)(vii) of the Act. Since, payment made to non-resident service providers is not a FTS, the assessee is not liable to deduct TDS as per section 195 and thus, said payment cannot be disallowed

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

Disallowance for book profits under Section 115JB was deleted. Penalty proceedings were kept open.", "result": "Partly Allowed", "sections": [ "14A", "8D", "40(a)(i)", "9(1)(vii)", "10A", "10AA", "115JB", "195

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

sections": [ "14A", "8D", "40(a)(ia)", "9(1)(vii)", "10A", "10AA", "115JB", "271(1)(c)", "274", "10(35)", "10(38)", "195" ], "issues": "1. Whether disallowance

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

sections": [ "14A", "8D", "40(a)(i)", "40(a)(ia)", "10A", "10AA", "9(1)(vii)", "195", "115JB", "271(1)(c)", "274", "40(a)(i)", "10A", "10AA", "14A", "8D", "115JB" ], "issues": "Whether disallowance

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

sections": [ "14A", "8D", "40(a)(ia)", "9(1)(vii)", "10A", "10AA", "195", "115JB", "271(1)(c)", "274" ], "issues": "Whether disallowance

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

sections": [ "14A", "8D", "40(a)(ia)", "9(1)(vii)", "10A", "10AA", "115JB", "271(1)(c)", "274", "195", "40(a)(i)" ], "issues": "Whether disallowance

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

disallowance under Section 14A in computing book profits was deleted, and penalty proceedings were kept open for future challenge.", "result": "Partly Allowed", "sections": [ "14A", "8D", "40(a)(ia)", "10A", "10AA", "9(1)(vii)", "195

ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

disallowed as per the provisions of section 40(a)(i) of the income tax act. In response to which, the assessee has replied as under, "Section 195 is invoked only if the amount payable is subject to tax under the Indian Income Tax Act 1961. Reinsurance payment made to foreign reinsurers is not subject to tax in India