ASSISSTANT COMMISSIONER OF INCOME CORPORATE CIRCLE 1-1, CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

Transfer pricing documentation\nwithout providing any specific reasons for rejecting the same and without appreciating\nthe fact that they are functionally comparable\n5. TPO's comparable companies to be rejected\n5.1 The TPO has erred in conducting a fresh benchmarking study and selecting fresh\ncomparable companies (Elecon EPC Projects Ltd. [Merged], Jost'S Engineering Co.\nLtd., McNally Bharat Engg

CATERPILLAR INDIA PRIVATE LIMITED,CHENNAI vs. DCIT LTU-1, CHENNAI

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2749/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) M/S. Caterpillar India P. Ltd. Dcit 7Th Floor, International Tech Park, बनाम/ Large Taxpayer Unit-1 Taramani Road, Taramani, Chennai. Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & Cross Objection No.22/Chny/2023 (In Ita No.2749/Chny/2017) (िनधा;रण वष; / Assessment Year: 2013-14) Dcit M/S. Caterpillar India P. Ltd. बनाम/ 7Th Floor, International Tech Park, Central Circle-3(3), Chennai-34. Taramani Road, Taramani, Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri S.P.Chidambaram (Advocate)- Ld. Ar " थ"कीओरसे/Revenue By : Shri A.Sasikumar (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-05-2024 घोषणा की तारीख /Date Of Pronouncement : 11-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

Transfer Pricing (TP) study report, the assessee adopted itself as a tested party for all the segments using segmental TNMM and submitted that its own margin, in each of the segment, was way above than average margins of comparable entities. Therefore, no TP adjustment was offered. 2.2 The dispute arose in Engineering & Design Segment (EDS), IT Segment and ITeS segment

ASSISSTANT COMMISIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeals of the revenue in ITA

Transfer pricing documentation\nwithout providing any specific reasons for rejecting the same and without appreciating\nthe fact that they are functionally comparable\n5. TPO's comparable companies to be rejected\n5.1 The TPO has erred in conducting a fresh benchmarking study and selecting fresh\ncomparable companies (Elecon EPC Projects Ltd. [Merged], Jost'S Engineering Co.\nLtd., McNally Bharat Engg

ASSISSTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeals of the revenue in ITA

Transfer pricing documentation\nwithout providing any specific reasons for rejecting the same and without appreciating\nthe fact that they are functionally comparable\n5. TPO's comparable companies to be rejected\n5.1 The TPO has erred in conducting a fresh benchmarking study and selecting fresh\ncomparable companies (Elecon EPC Projects Ltd. [Merged], Jost'S Engineering Co.\nLtd., McNally Bharat Engg

COASTAL ENERGY PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2305/Chny/2012 िनधा"रण वष"/Assessment Year: 2008-09 Coastal Energy Private Limited, Vs. The Assistant Commissioner Of 5, Buhari Buildings, Moores Road, Income Tax, Thousand Lights, Chennai 600 006. Company Circle I(3), Chennai. [Pan: Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Fca ""थ" की ओर से/Respondent By : Shri A. Sasi Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 06.02.2026 आदेश /O R D E R

Transfer Pricing regulations. Therefore, we deem it proper to remand the matter to the file of the Assessing Officer/TPO for verification of additional evidence and to pass order in accordance with law. The assessee is at liberty to file evidence, if any, in support of its claim. Thus, ground No. 3 raised by the assessee is allowed for statistical purposes

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. LOYAL TEXTILE MILLS LTD, KOVILPATTI

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

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

transfer pricing adjustment in respect of captive power valuation for the purpose of deduction u/s.80IA of the Act. b. The deletion of disallowance u/s.40(a)(ia) of the Act on domestic commission. The learned Departmental Representative (ld.DR) reiterated the grounds taken by the Revenue, contending that the ld.CIT(A) erred in relying upon the decision of the Hon’ble Supreme

M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

Transfer Pricing adjustment towards corporate guarantee amounting to Rs. 61,44,100/-. The AO has made TP adjustment of Rs. 61,44,100/- towards corporate guarantee fee @ 1% on total corporate guarantee outstanding at the end of the year, on the ground that corporate guarantee given by the assessee to their AEs, is an international transaction, which needs

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

Transfer Pricing adjustment towards corporate guarantee amounting to Rs. 61,44,100/-. The AO has made TP adjustment of Rs. 61,44,100/- towards corporate guarantee fee @ 1% on total corporate guarantee outstanding at the end of the year, on the ground that corporate guarantee given by the assessee to their AEs, is an international transaction, which needs

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

Transfer Pricing adjustment towards corporate guarantee amounting to Rs. 61,44,100/-. The AO has made TP adjustment of Rs. 61,44,100/- towards corporate guarantee fee @ 1% on total corporate guarantee outstanding at the end of the year, on the ground that corporate guarantee given by the assessee to their AEs, is an international transaction, which needs

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ABAN OFFSHORE LTD., CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

Transfer Pricing adjustment towards corporate guarantee amounting to Rs. 61,44,100/-. The AO has made TP adjustment of Rs. 61,44,100/- towards corporate guarantee fee @ 1% on total corporate guarantee outstanding at the end of the year, on the ground that corporate guarantee given by the assessee to their AEs, is an international transaction, which needs

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ACIT, CHENNAI

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

TDS has already been deducted to royalty payment, then same cannot be subjected to disallowance u/s. 40(a)(i) of the Act. Thus, we direct the Assessing Officer to verify the issue and decide in accordance with law. 11. The next issue that came up for our consideration for assessment year 2012-13 is Transfer Pricing

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT,

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

TDS has already been deducted to royalty payment, then same cannot be subjected to disallowance u/s. 40(a)(i) of the Act. Thus, we direct the Assessing Officer to verify the issue and decide in accordance with law. 11. The next issue that came up for our consideration for assessment year 2012-13 is Transfer Pricing

TRIMEX INDUSTRIES PRIVATE LIMITED,CHENNAI vs. ACIT, CENTRAL CIRCLE-IV(3), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

transfer pricing made by the TPO is not sustainable and so the TP adjustment is deleted.” IT(TP)A Nos.77 & 78/Chny/2022 & ITA Nos.993, 1035 & 1120/Chny/2022 Accordingly, the CIT(A) deleted the TP adjustment proposed by TPO and added by CIT(A). Aggrieved, Revenue is in appeal before the Tribunal. 18. We have heard rival contentions and gone through facts

DCIT, CENTRAL CIRCLE-1 (3), CHENNAI vs. TRIMEX INDUSTRIES PRIVATE LIMITED, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

transfer pricing made by the TPO is not sustainable and so the TP adjustment is deleted.” IT(TP)A Nos.77 & 78/Chny/2022 & ITA Nos.993, 1035 & 1120/Chny/2022 Accordingly, the CIT(A) deleted the TP adjustment proposed by TPO and added by CIT(A). Aggrieved, Revenue is in appeal before the Tribunal. 18. We have heard rival contentions and gone through facts

DCIT, CENTRAL CIRCLE-1 (3), CHENNAI vs. TRIMEX INDUSTRIES PRIVATE LIMITED, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

transfer pricing made by the TPO is not sustainable and so the TP adjustment is deleted.” IT(TP)A Nos.77 & 78/Chny/2022 & ITA Nos.993, 1035 & 1120/Chny/2022 Accordingly, the CIT(A) deleted the TP adjustment proposed by TPO and added by CIT(A). Aggrieved, Revenue is in appeal before the Tribunal. 18. We have heard rival contentions and gone through facts

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. HITACHI SOLUTIONS INDIA PRIVATE LIMITED , KANCHIPURAM

In the result, the appeal filed by the assessee is allowed and the appeal filed\nby the revenue is dismissed

Bench: SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपीलसं./IT(TP)A No.: 17/CHNY/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nHitachi Solutions India Private\nLimited,\nBlock 5, 10th Floor, 1/124,\nDLF IT Park, Shivaji Gardens,\nMount Poonamallee Road,\nChennai - 600 089.\nThe Deputy Commissioner of\nIncome Tax,\nVs. Corporate Circle- 1(1),\nNo.121, M.G.Road,\nChennai - 600 034.\n[PAN:AAACZ-1544-R]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआयकर

Transfer Pricing (‘TP') order on 31.07.2021 proposing a\ntotal adjustment of Rs.9,63,59,905/-.\n6.\nSubsequent to the order of the TPO, the AO passed a draft assessment order\non 21.09.2021 u/s.144C r.w.s 92CA (3) of the Act. Aggrieved by the draft\nassessment order, the assessee had filed a response on 13.10.2021, intimating that\nthe assessee would prefer

THE RAMCO CEMENTS LTD. ,RAJAPALAYAM vs. ACIT CORPORATE CIRCLE 2 , MADURAI

The appeals of the revenue stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.957/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.958/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 3. आयकरअपील सं./ Ita No.2196/Chny/2019 (िनधा;रण वष; / Assessment Year: 2014-15) The Ramco Cements Limited Dcit बनाम (Formerly Known As Madras Cements Ltd) Corporate Circle -2, Ramamandiram, / Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपील सं./ Ita No.1274/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 5. आयकरअपील सं./ Ita No.1363/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.1897/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) Dcit The Ramco Cements Limited बनाम/ Corporate Circle -2, (Formerly Known As Madras Cements Ltd) Ramamandiram, Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent)

TDS credit to the assessee in accordance with law. 8. In the result, the assessee’s appeal for AY 2014-15 stands partly allowed. Assessee’s Appeal for AY 2010-11 9. The only grievance of the assessee is confirmation of disallowance u/s 14A as made by Ld. AO in an order passed u/s 143(3) r.w.s

DCIT, MADURAI vs. THE RAMCO CEMENTS LTD., RAJAPALAYAM

The appeals of the revenue stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.957/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.958/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 3. आयकरअपील सं./ Ita No.2196/Chny/2019 (िनधा;रण वष; / Assessment Year: 2014-15) The Ramco Cements Limited Dcit बनाम (Formerly Known As Madras Cements Ltd) Corporate Circle -2, Ramamandiram, / Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपील सं./ Ita No.1274/Chny/2016 (िनधा;रण वष; / Assessment Year: 2010-11) & 5. आयकरअपील सं./ Ita No.1363/Chny/2016 (िनधा;रण वष; / Assessment Year: 2012-13) & 6. आयकरअपील सं./ Ita No.1897/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) Dcit The Ramco Cements Limited बनाम/ Corporate Circle -2, (Formerly Known As Madras Cements Ltd) Ramamandiram, Vs. Madurai. Rajapalayam-626 117. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-8375-L (अपीलाथ"/Appellant) : (" थ" / Respondent)

TDS credit to the assessee in accordance with law. 8. In the result, the assessee’s appeal for AY 2014-15 stands partly allowed. Assessee’s Appeal for AY 2010-11 9. The only grievance of the assessee is confirmation of disallowance u/s 14A as made by Ld. AO in an order passed u/s 143(3) r.w.s