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

4\n\n4.1 The facts relating to the issue of disallowance under section 14A\nof the Act is common for all the AYs being

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

section 80IA(4) The\ndeduction claimed of Rs 4,11,08,393/- is therefore being disallowed\nand added to the total

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

Disallowance under section 14A of the Income-tax Act,\n1961 ('the Act'):\nAssessment\nYear\nAppeal by\nGround\nNo.\nAY 2010-11\nAssessee (ITA No. 1193/CHNY/2024)\n2 to 5\nAY 2011-12\nAssessee (ITA No. 1194/Chny/2024)\n2 to 6\nAY 2012-13\nAssessee (ITA No. 1205/CHNY/2024)\n2 to 5\nAY 2013-14\nAssessee (ITA No. 1206/CHNY/2024)\n2 to 4

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

section 80IA(4) The\ndeduction claimed of Rs 4,11,08,393/- is therefore being disallowed\nand added to the total

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

disallowance under Section 14A read\nwith rule 8D in computing book profits under Section 115JB\nof the Act\nAssessment Appeal by\nGround\nYear\nNo.\nAY 2010-11\nDepartment (ITA No. 1262/CHNY/2024) 3\nAY 2011-12\nDepartment (ITA No. 1263/CHNY/2024) 5\nAY 2012-13\nDepartment (ITA No. 1264/CHNY/2024) 5\nAY 2013-14\nDepartment (ITA No. 1265/CHNY/2024) 4

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

Disallowance under section 14A of the Income-tax Act,\n1961 ('the Act'):\n\nAssessment\nYear\nAppeal by\nGround\nNo.\nAY 2010-11\nAssessee (ITA No. 1193/CHNY/2024)\n2 to 5\nAY 2011-12\nAssessee (ITA No. 1194/Chny/2024)\n2 to 6\nAY 2012-13\nAssessee (ITA No. 1205/CHNY/2024)\n2 to 5\nAY 2013-14\nAssessee (ITA No. 1206/CHNY/2024)\n2 to 4

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

4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground No. 1 is general in nature and hence, doesn't require\nany adjudication, therefore, we move to Ground No. 2, which is the\nIssue 1: i.e Disallowance under section

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

4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground No. 1 is general in nature and hence, doesn't require\nany adjudication, therefore, we move to Ground No. 2, which is the\nIssue 1: i.e Disallowance under section

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

Disallowance under section 14A of the Income-tax Act,\n1961 ('the Act'):\nAssessment\nYear\nAppeal by\nGround\nNo.\nAY 2010-11\nAssessee (ITA No. 1193/CHNY/2024)\n2 to 5\nAY 2011-12\nAssessee (ITA No. 1194/Chny/2024)\n2 to 6\nAY 2012-13\nAssessee (ITA No. 1205/CHNY/2024)\n2 to 5\nAY 2013-14\nAssessee (ITA No. 1206/CHNY/2024)\n2 to 4

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)

4. Without prejudice to the fact that the provisions of section 14A of the Act cannot be invoked, the learned CIT(A) has erred in not appreciating the fact that the investments made in debt-oriented mutual funds shall not be considered for the purpose of computing disallowance

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)

4. Without prejudice to the fact that the provisions of section 14A of the Act cannot be invoked, the learned CIT(A) has erred in not appreciating the fact that the investments made in debt-oriented mutual funds shall not be considered for the purpose of computing disallowance

BHARAT ENGINEERING CONSTRUCTION CO. PVT. LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 905/Chny/2018 िनधा"रण वष" / Assessment Year: 2011-12 M/S. Bharat Engineering The Assistant Commissioner Of Construction Co. Pvt. Ltd., V. Income Tax, No. 1A, Jhaver Plaza,6Th Floor, Corporate Circle -1(2), Nungambakkam High Road, No. 121, Nungambakkam High Chennai – 600 034. Road, Nungambakkam, [Pan: Aaccb-8705-G] Chennai – 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 07.02.2024 आदेश /O R D E R

section 80-IA(4) of the Act and held that, when assessee entered into contracts with local bodies or municipal bodies undertaking, contract works for developing the infrastructure facilities, it was directly entitled to the benefit of deduction u/s. 80-IA(4) of the Act. The Ld. Counsel for the assessee, further submitted that the Assessing Officer has simply disallowed

BANNARI AMMAN SUGARS LIMITED ,COIMBATORE vs. DCIT , COIMBATORE

In the result, the appeals of the assessee as well as the Revenue are dismissed

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.939/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 Bannari Amman Sugars Ltd., The Dy. Commissioner Of 1212, Trichy Road, Income Tax, Coimbatore – 641 018. Vs. Corporate Circle-1, [Pan: Aaacb-8933-G] Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.946/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 The Asst. Commissioner Of Bannari Amman Sugars Ltd., Income Tax, 1212, Trichy Road, Central Circle-3(2), Vs. Coimbatore – 641 018. Chennai. [Pan: Aaacb-8933-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Revenue By : Shri N. Senthil Kumar, Cit : 15.05.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 09.08.2023 आदेश / O R D E R Per Manomohan Das, J.M: Aforesaid Two Appeals Nos. Ita/939/Chny/2022 & Ita 946/Chny/ 2022 Filed By Assessee & Department Respectively Arises Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)- 16, Chennai [Hereinafter “Cit(A)”] Dated 17-08-2022 For The

section 32AC(4) of the IT Act. The Ld. ITA Nos.939 & 946/Chny/2022 :- 15 -: CIT(A) decided this issue in favour of the assessee by holding that the Ld. AO did not assign any reason for disallowing

ACIT, CENTRAL CIRCLE-3(2), CHENNAI vs. M/S. BANNARI AMMAN SUGARS LTD, COIMBATORE

In the result, the appeals of the assessee as well as the Revenue are dismissed

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.939/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 Bannari Amman Sugars Ltd., The Dy. Commissioner Of 1212, Trichy Road, Income Tax, Coimbatore – 641 018. Vs. Corporate Circle-1, [Pan: Aaacb-8933-G] Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.946/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 The Asst. Commissioner Of Bannari Amman Sugars Ltd., Income Tax, 1212, Trichy Road, Central Circle-3(2), Vs. Coimbatore – 641 018. Chennai. [Pan: Aaacb-8933-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Revenue By : Shri N. Senthil Kumar, Cit : 15.05.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 09.08.2023 आदेश / O R D E R Per Manomohan Das, J.M: Aforesaid Two Appeals Nos. Ita/939/Chny/2022 & Ita 946/Chny/ 2022 Filed By Assessee & Department Respectively Arises Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)- 16, Chennai [Hereinafter “Cit(A)”] Dated 17-08-2022 For The

section 32AC(4) of the IT Act. The Ld. ITA Nos.939 & 946/Chny/2022 :- 15 -: CIT(A) decided this issue in favour of the assessee by holding that the Ld. AO did not assign any reason for disallowing

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ It(Tp)A Nos.2, 3 & 4/Chny/2025 िनधा@रण वष@ /Assessment Years: 2012-13, 2013-14 & 2017-18

section 35(1)(i). 4. The next ground raised for the Assessment Year 2017-18 is disallowance u/s. 36(1)(va). This

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

4) of the Act. The Deputy Commissioner of Income tax ought to have appreciated that as per section 1534(1)(a) of the Act the return filed under section 153A of the Act shall be considered as return filed us. 139 of the Act. Hence the requirement of section 8OIA read with section 80AC should be considered on the basis

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

4) of the Act. The Deputy Commissioner of Income tax ought to have appreciated that as per section 1534(1)(a) of the Act the return filed under section 153A of the Act shall be considered as return filed us. 139 of the Act. Hence the requirement of section 8OIA read with section 80AC should be considered on the basis

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

4) of the Act. The Deputy Commissioner of Income tax ought to have appreciated that as per section 1534(1)(a) of the Act the return filed under section 153A of the Act shall be considered as return filed us. 139 of the Act. Hence the requirement of section 8OIA read with section 80AC should be considered on the basis