SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points unambiguously clear that: (a) The fee payable u/s 234E is a charging provision

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points unambiguously clear that: (a) The fee payable u/s 234E is a charging provision

AJAY AGARKAR,UJJAIN vs. CIT(A), MADHYA PRADESH

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Ajay Aagarkar Nfac House No.4, Kalpataru Delhi Avenue, Dewas Road, Near बनाम/ Rukmani Motors Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Abhpa2638L Assessee By Ms. Ruchira Nerkar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement .01.2025

10(10AA) of the Act 61 and the amount of leave salary drawn by the assessee on or after the date of absorption in BSNL ( being PSU ) will be taxable , subjected to the exemption limit of Rs.3 lakhs as per clause (ii) of the aforesaid section. 3.4 In support of his contention he relied on an internal instruction issued

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

Section 200A w.e.f. 01.06.2015\nthat the revenue got mandate in law to create a demand of late\nfee. We therefore hold that late fee cannot be imposed u/s\n200A/234E of the Act as at material time and place i.e. filing of\nstatements of TDS in Form 24Q for the assessment Year 2013-14\nthere was no provision in law. This

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

DISTT WOMAN & CHILD DEV OFFICER VIDISH,VIDISHA vs. INCOME TAX OFFICER (TDS- 2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 194C. 9. The Learned Assessing Officer failed to appreciate that the appellant acted in good faith and complied with all procedural 9 requirements under the Income-tax Act, 1961. The reasons provided by the Learned Assessing Officer for the imposition of TDS are arbitrary, unjustified, and legally flawed. 10

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 194C. 9. The Learned Assessing Officer failed to appreciate that the appellant acted in good faith and complied with all procedural 9 requirements under the Income-tax Act, 1961. The reasons provided by the Learned Assessing Officer for the imposition of TDS are arbitrary, unjustified, and legally flawed. 10

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 194C. 9. The Learned Assessing Officer failed to appreciate that the appellant acted in good faith and complied with all procedural 9 requirements under the Income-tax Act, 1961. The reasons provided by the Learned Assessing Officer for the imposition of TDS are arbitrary, unjustified, and legally flawed. 10

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10