IN THE HIGH COURT OF JUDICATURE AT MADRAS RESERVED ON : 08.08.2025 DELIVERED ON : 25.11.2025 CORAM :

THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN TCA Nos.277 to 280 of 2016 Cognizant Technology Solutions India Private Limited

38, Whites Road, 3^rd Floor, Chennai – 600 014 Now at No.165/110 Menon Eternity Building

6^th Floor, St. Mary's Road Alwarpet, Chennai – 600 018.

Appellant(s)

in both appeals Vs Commissioner of Income Tax Large Taxpayer Unit, Chennai

1775, Jawaharlal Nehru Inner Ring Road Anna Nagar Western Extension Chennai – 600 101.

Respondent(s) in both appeals P RAYER: Appeals under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, dated 30.9.2015 in ITA.Nos.209/Mds/2007; in CO No.47/Mds/2007 in ITA No.591/Mds/2007; in ITA No.591/Mds/

2007, in ITA No.2536/Mds/2007, respectively.

For Appellant(s): Mr.N.V.Balaji For Respondent(s): Mr.Karthik Ranganathan Senior Standing Counsel COMMON JUDGMENT THE CHIEF JUSTICE Impugning the common order dated 30.9.2015 passed by the Income Tax Appellate Tribunal [ITAT], the assessee has filed these appeals pertaining to assessmen