{"id":311400,"date":"2024-01-13T15:00:58","date_gmt":"2024-01-13T09:30:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=311400"},"modified":"2024-01-18T11:37:00","modified_gmt":"2024-01-18T06:07:00","slug":"supreme-court-upholds-madras-hc-order-directing-cognizant-technology-pay-2956-crore-tax-dues","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/13\/supreme-court-upholds-madras-hc-order-directing-cognizant-technology-pay-2956-crore-tax-dues\/","title":{"rendered":"Read why Supreme Court upheld Madras HC\u2019s order directing Cognizant technology to pay Rs 2,956 crore to IT Department as tax dues"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Supreme Court:<\/span> In a special leave petition filed by Cognizant Technology Solutions (&#8216;Cognizant&#8217;) against the judgment passed by the Madras High Court, wherein the Court directed Cognizant to pay Rs 2,956 crore to the Income tax Department as partial payment of its tax dues, the division bench of PS Narasimha and Aravind Kumar, JJ. while providing few modifications, upheld the impugned judgment.<\/p>\n<p style=\"font-weight: bold;\">Background:<\/p>\n<p style=\"margin-bottom: 3%;\">In 2023, Cognizant Technology had approached the Madras High Court challenging an order passed by the Income Tax Appellate Tribunal directing the company to pay &#8377;9,400 crore in taxes in connection with its share buybacks worth over &#8377;19,000 crore between 2017 and 2018. However, Cognizant had sought an interim stay on all recovery proceedings initiated against it and offered to pay the base amount of &#8377;1,500 crore in cash.<\/p>\n<p style=\"margin-bottom: 3%;\">The Madras High Court temporarily stayed the recovery proceedings on the condition that Cognizant will pay the IT department &#8377;1,500 crore and creates a fixed deposit worth &#8377;1,456 crore. Thus, this present SLP was filed.<\/p>\n<p style=\"font-weight: bold;\">Court&#8217;s Order<\/p>\n<p style=\"margin-bottom: 3%;\">The Bench permitted the Union Government to encash the amount of Rs. 2,956 Crores comprising of Rs 1,500 Crores offered by way of cash and Rs. 1,456 Crores towards Fixed Deposit Receipts (FDRs).<\/p>\n<p style=\"margin-bottom: 3%;\">Further, it directed the High Court to decide the appeal within six weeks from the date of this order.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Cognizant Technology Solutions India Pvt Ltd. v. Assistant Commissioner of Income Tax , <a href=\"http:\/\/www.scconline.com\/DocumentLink\/6z5M2H9b\" target=\"_blank\" rel=\"noopener\">2024 SCC OnLine SC 44<\/a>, Order dated 08-01-2024<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For Petitioner(s):<\/span> Senior Advocate Mukul Rohatgi, Senior Advocate Balbir Singh, Advocate Tushar Jarwal, Advocate Anuradha Dutt, Advocate Rahul Sateeja, Advocate Pranav Bansal, Advocate-On-Record B. Vijayalakshmi Menon<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For Respondent(s):<\/span> ASG N Venkatraman, Advocate-On-Record Raj Bahadur Yadav, Advocate Rupesh Kumar, Advocate Amit Sharma B, Advocate Anirudh Bhat, Advocate Debojyoti Mukhopadhyay<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Supreme Court permitted Union Government to encash the amount of Rs. 2,956 Crores comprising of Rs 1,500 Crores offered by way of cash and Rs. 1,456 Crores towards Fixed Deposit Receipts (FDRs).<\/p>\n","protected":false},"author":67512,"featured_media":311403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[64341,34038,2567,5363,44508],"class_list":["post-311400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-cognizant-technology","tag-it-department","tag-Madras_High_Court","tag-supreme-court","tag-tax-dues"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Supreme Court upholds Madras HC\u2019s order directing Cognizant technology to pay Rs 2,956 crore to IT Department as tax dues | SCC Blog<\/title>\n<meta name=\"description\" content=\"Supreme Court upheld Madras HC\u2019s order directing Cognizant technology to 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Prakash, J., in a criminal revision case preferred in respect of setting aside the order of Additional Chief Metropolitan Magistrate, Chennai, stated that, \u201cThe very edifice on which the prosecution was launched against the accused, crumbled like a pack of cards.\u201d The factual\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":283286,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/06\/supreme-court-upholds-nclat-order-on-payment-of-dues-to-former-employees-of-jet-airways-legal-research-legal-news-updates\/","url_meta":{"origin":311400,"position":1},"title":"Supreme Court upholds NCLAT order on payment of dues to former employees of Jet Airways","author":"Editor","date":"February 6, 2023","format":false,"excerpt":"Supreme Court refused to entertain a plea moved by the consortium and upheld the National Company Law Appellate Tribunal's order directing the consortium to pay the provident fund and gratuity dues of the employees of Jet Airways","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-300.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":239323,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/","url_meta":{"origin":311400,"position":2},"title":"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act","author":"Editor","date":"November 18, 2020","format":false,"excerpt":"Kerala High Court: Vinod Chandran J., while answering the law points in favour of the Revenue department, restrained from any recovery of the amounts refunded, \u201c(\u2026)since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":90181,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/12\/05\/a-charge-cannot-be-enforced-against-a-transferee-if-he-has-had-no-notice-of-the-same\/","url_meta":{"origin":311400,"position":3},"title":"A charge cannot be enforced against a transferee if he has had no notice of the same","author":"Saba","date":"December 5, 2016","format":false,"excerpt":"Bombay High Court: While relying upon the Supreme Court decision in State of Karnataka v. Shreyas Papers Pvt. Ltd., 2006 (1) SCC 615 the Division Bench comprising of S. C. Dharmadhikari, B.P. Colabawalla, JJ. held that no charge can be enforced against a property legitimately purchased for consideration by the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":210415,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/20\/anil-ambani-and-others-guilty-of-of-contempt-of-court-for-wilfully-not-paying-dues-to-ericsson\/","url_meta":{"origin":311400,"position":4},"title":"Anil Ambani and others guilty of contempt of court for willfully not paying dues to Ericsson [Full report]","author":"Prachi Bhardwaj","date":"February 20, 2019","format":false,"excerpt":"Supreme Court: The bench of RF Nariman and Vineet Saran, JJ has held RCom chairman Anil Ambani guilty of contempt of court for wilfully violating its order by not paying Rs 550-crore dues to Telecom equipment maker Ericsson. It held that the RCom chiarman and Reliance Telecom chairman Satish Seth\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":225653,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/14\/lets-wind-up-the-supreme-court-says-a-furious-sc-on-non-compliance-of-its-agr-order-by-telecos\/","url_meta":{"origin":311400,"position":5},"title":"&#8220;Let&#8217;s wind up the Supreme Court&#8221;, says a furious SC on non-compliance of it&#8217;s AGR order by telecos [Full Report]","author":"Prachi Bhardwaj","date":"February 14, 2020","format":false,"excerpt":"Supreme Court: Taking a strong note of non-compliance of its order asking telecom companies to pay adjusted gross revenue of Rs 1.47 lakh crore to DoT, a bench headed by Justice Arun Mishra, JJ has issued contempt notice to the telecom companies. 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