DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

disallowance was made by the AO on the incorrect pretext of non-availability of details. 8.7 We now proceed to examine the merits of the impugned claim of bad debts. As per the provisions of section 36(1)(vii) of the Act which ITA Nos.1251 & 1252/Chny/2025 & CO Nos.43 & 44/Chny/2025 (AYs 2021-22 & 2022-23) Jayapriya Company :: 13 :: deals with allowability

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 -

1: i.e Disallowance under section 14A of the Income-tax Act, 1961 ('the Act'): Assessment Year Appeal by Ground No. AY 2010-11 Assessee (ITA No. 1193/CHNY/2024) 2 to 5 AY 2011-12 Assessee (ITA No. 1194/Chny/2024) 2 to 6 AY 2012-13 Assessee (ITA No. 1205/CHNY/2024) 2 to 5 AY 2013-14 Assessee (ITA No. 1206/CHNY/2024

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)

1: i.e Disallowance under section 14A of the Income-tax Act, 1961 (‘the Act’): Assessment Appeal by Ground Year No. AY 2010-11 Assessee (ITA No. 1193/CHNY/2024) 2 to 5 AY 2011-12 Assessee (ITA No. 1194/Chny/2024) 2 to 6 AY 2012-13 Assessee (ITA No. 1205/CHNY/2024) 2 to 5 AY 2013-14 Assessee (ITA No. 1206/CHNY/2024

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)

1: i.e Disallowance under section 14A of the Income-tax Act, 1961 (‘the Act’): Assessment Appeal by Ground Year No. AY 2010-11 Assessee (ITA No. 1193/CHNY/2024) 2 to 5 AY 2011-12 Assessee (ITA No. 1194/Chny/2024) 2 to 6 AY 2012-13 Assessee (ITA No. 1205/CHNY/2024) 2 to 5 AY 2013-14 Assessee (ITA No. 1206/CHNY/2024

SMT. D. SAILAJA,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes in the manner indicated above

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2350/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Mrs. D. Sailaja, The Deputy Commissioner Of No. 4, 10Th Street, Nandanam Vs. Income Tax, Extension, Nandanam, Non Corporate Circle Ii, Chennai 600 035. Chennai 600 034. [Pan:Aaops2743J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J. Purshothaman, C.A. Shri Guru Bashyam, Addl. Cit ""थ" की ओर से/Respondent By : सुनवाई की तारीख/ Date Of Hearing : 26.11.2019 घोषणा की तारीख /Date Of Pronouncement : 23.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

disallowance under section 14A of the Act. 14. As contended by the assessee that the receipt of share of profit from various partnership firms amounting to ₹.1,01,02,703/- is nothing but salary and taxable under ‘income from salary’, which cannot be treated as exempt income, in case, if it is so and in the absence of any exempt

DCIT CC-2(1), CHENNAI vs. M/S EVERSENDAI CONSTRUCTION PRIVATE LIMITED, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

221/- after making addition towards cessation of liability under section 41(1) of the Act amounting to ₹.53,95,734/- and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), NUNGAMBAKKAM vs. IDFC LIMITED, TEYNAMPET

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.818 & 819/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Assistant Commissioner Of Vs. Idfc Limited, 4Th Floor, Capitale Tower, No. 555, Income Tax, Corporate Circle 1(1), Anna Salai, Thiru Vi Ka Kudiyiruppu, Chennai 600 034. Teynampet, Chennai 600 018. [Pan:Aaaci2663N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Nandakumar, Cit ""थ" की ओर से/Respondent By : Shri Ketan Ved, C.A. सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Separate Orders Dated Both Dated 21.09.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2016-17. 2. Since The Issue Raised In Both The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear All These Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

1 raised by the appellant-Revenue is general in nature and requires no adjudication. 16. Ground Nos. 2, 3 and 4 raised by the Revenue in deleting the addition made by the Assessing Officer on account of disallowance under section 14A read with Rule 8D. 17. We note that the assessee have shown tax free income of ₹.221

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), NUNGAMBAKKAM vs. IDFC LIMITED, TEYNAMPET

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.818 & 819/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Assistant Commissioner Of Vs. Idfc Limited, 4Th Floor, Capitale Tower, No. 555, Income Tax, Corporate Circle 1(1), Anna Salai, Thiru Vi Ka Kudiyiruppu, Chennai 600 034. Teynampet, Chennai 600 018. [Pan:Aaaci2663N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Nandakumar, Cit ""थ" की ओर से/Respondent By : Shri Ketan Ved, C.A. सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Separate Orders Dated Both Dated 21.09.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2016-17. 2. Since The Issue Raised In Both The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear All These Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

1 raised by the appellant-Revenue is general in nature and requires no adjudication. 16. Ground Nos. 2, 3 and 4 raised by the Revenue in deleting the addition made by the Assessing Officer on account of disallowance under section 14A read with Rule 8D. 17. We note that the assessee have shown tax free income of ₹.221

HOSPIRA HEALTHCARE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/S. Hospira Healthcare India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), Gn Chetty Road, T Nagar, Chennai. Chennai – 600 017. [Pan: Aaabco 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Sriram Seshadri, C.A Jkथ" की ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 25.04.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee Against The Assessment Order Passed By The Dcit, Corporate Circle-2(2), Chennai U/S.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For The Assessment Year 2012-13, In Pursuance Of The Directions Issued By The Dispute Resolution Panel, Bengalore (Hereinafter ‘Drp’) Vide Directions Dated 09.11.2016. :- 2 -:

disallowance made in the assessment order in respect of Brand & Trade Marks (Rs.99,19,84,875) and Non- compete fee (Rs.1,13,82,750) is hereby deleted.” 5.6 However, the assessee has filed writ petition against the above assessment order and the Hon’ble High Court has held that the :- 14 -: impugned order is barred by limitation. As the assessment

DCIT, CHENNAI vs. PARRYWARE ROCA PVT. LTD., CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

221 from such person, principal, officer or company unless the Assessing Officer is satisfied that such person or principal officer or company, as the case may be, has without good and sufficient reasons failed to deduct and pay the tax. (1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company

ROCA BATHROOM PRODUCTS PRIVATE LIMITED,CHENNAI vs. JCIT, CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

221 from such person, principal, officer or company unless the Assessing Officer is satisfied that such person or principal officer or company, as the case may be, has without good and sufficient reasons failed to deduct and pay the tax. (1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company

VIRTUSA CONSULTING SERVICES PVT. LTD.,CHENNAI vs. DCIT, CC-5(2), CHENNAI

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

disallowance of Rs.8,90,35,000/- made under section 35(1)(iv). 3. Any other grounds that may be arisen during the hearing. 6. Issue No 1- Deduction u/s.10AA of the Income Tax Act, 1961: 6.1 Since the issue of deduction under section 10AA of the Income Tax Act, 1961 (in short “the Act”) is common in both the appeals

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 8 1 (INCHARGE), HYDERABAD vs. VIRTUSA CONSULTING SERVICES PRIVATE LIMITED, TAMIL NADU

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

disallowance of Rs.8,90,35,000/- made under section 35(1)(iv). 3. Any other grounds that may be arisen during the hearing. 6. Issue No 1- Deduction u/s.10AA of the Income Tax Act, 1961: 6.1 Since the issue of deduction under section 10AA of the Income Tax Act, 1961 (in short “the Act”) is common in both the appeals

ASSISTANT COMMISSIONER OF INCOME TAX, HYDERABAD vs. VIRTUSA CONSULTING SERVICES PRIVATE LIMITED, CHENNAI TAMIL NADU

In the result, the ground of appeal in Ground No 2-4 in IT(TP)A No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathait (Tp) A No.:42/Chny/2024 & आयकर अपील सं./ Ita No.2262/Chny/2024 "नधा%रण वष% / Assessment Year: 2013-14 & 2012-13

disallowance of Rs.8,90,35,000/- made under section 35(1)(iv). 3. Any other grounds that may be arisen during the hearing. 6. Issue No 1- Deduction u/s.10AA of the Income Tax Act, 1961: 6.1 Since the issue of deduction under section 10AA of the Income Tax Act, 1961 (in short “the Act”) is common in both the appeals

PDR INVESTMENTS PVT LTD,CHENNAI vs. DCIT, CORP CIR-5(2), CHENNAI

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

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 3187/Chny/2018 िनधा"रण वष"/Assessment Year: 2013-14 M/S. Pdr Investments Pvt. Ltd., The Deputy Commissioner Of 37, Lakshmi Bhavan, Thousand Lights, Vs. Income Tax, Chennai 600 006. Corporate Circle 5(2), Chennai 600 034. [Pan:Aaccp1177A ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.12.2019 घोषणा की तारीख /Date Of Pronouncement : 31.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 3, Chennai, Dated 28.09.2018 For The Assessment Year 2013-14 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short] In Levying Penalty Of ₹.87,26,857/-.

221 (Madras), as well as CIT v. Chettinad Logistics (P.) Ltd., reported in [2018] 95 taxmann.com 250 (SC 5 I.T.A. No.3187/Chny/18 and thus, prayed for deleting the penalty levied under section 271(1)(c) of the Act. The ld. DR would rely on the orders of authorities below. 5. We have heard both the sides, perused the materials available

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

1,50,000 Disallowance u/s.40A(7) 4,79,493 Disallowance u/s 40A(3) 91,496 TOTAL 45,55,909 Accordingly, the AO disallowed the deduction and added the same to the returned income of the assessee. Aggrieved, assessee preferred appeal before CIT(A). The CIT(A) after considering the 13 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 following case laws (i) Ahmedabad

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

1,50,000 Disallowance u/s.40A(7) 4,79,493 Disallowance u/s 40A(3) 91,496 TOTAL 45,55,909 Accordingly, the AO disallowed the deduction and added the same to the returned income of the assessee. Aggrieved, assessee preferred appeal before CIT(A). The CIT(A) after considering the 13 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 following case laws (i) Ahmedabad

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

1,50,000 Disallowance u/s.40A(7) 4,79,493 Disallowance u/s 40A(3) 91,496 TOTAL 45,55,909 Accordingly, the AO disallowed the deduction and added the same to the returned income of the assessee. Aggrieved, assessee preferred appeal before CIT(A). The CIT(A) after considering the 13 I.T.A. Nos. 1775 & 445/Chny/2016 & 214/Chny/2017 following case laws (i) Ahmedabad