ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

section. The appellant has made claim of deduction u/s 80IB(10) wherein, the permission certificate and completion certificate from the local authority have been obtained within cutoff date which is the most basis requirement to claim deduction u/s 80IB(10). 16. We have considered rival contentions and gone through the material available on record. We find that

M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

section. The appellant has made claim of deduction u/s 80IB(10) wherein, the permission certificate and completion certificate from the local authority have been obtained within cutoff date which is the most basis requirement to claim deduction u/s 80IB(10). 16. We have considered rival contentions and gone through the material available on record. We find that

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

TDS (2020 122 taxmann.com 196 (Delhi – Trib.). We extract the complete order passed by ITAT: “R.K Panda, Accountant Member. - This batch of three appeals filed by the assessee are directed against the separate orders of the CIT(A)-30, New Delhi dated 10-1-2019 confirming the levy of late filing fee u/s 234E

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

TDS (2020 122 taxmann.com 196 (Delhi – Trib.). We extract the complete order passed by ITAT: “R.K Panda, Accountant Member. - This batch of three appeals filed by the assessee are directed against the separate orders of the CIT(A)-30, New Delhi dated 10-1-2019 confirming the levy of late filing fee u/s 234E

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

TDS was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services" under Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

TDS was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services" under Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that

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

Appeals are allowed

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

iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill ; (iva) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 44BB

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

Appeals are allowed

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

iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill ; (iva) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 44BB

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

Appeals are allowed

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

iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill ; (iva) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 44BB

CENTRAL INDIA ACADEMY ,DEWAS vs. THE4 PCIT-1,INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Central India Academy, Pcit-1, 1, Bhopal Road, Indore बनाम/ Jetpura, Vs. Dewas (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaac4091Q Assessee By Ms. Ruchira Negi, Adv. & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.01.2024 Date Of Pronouncement 14.03.2024

TDS record of department. Therefore, the genuineness of rent expenditure is clearly established and the allowability therefore in terms of section 57(iii)/30(a)(i) is also established as discussed earlier. In any case, we also agree to the last contention raised by Ld. AR that even if the AO has taken one of the possible views, the order

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 194C of the Act assuming it to be works contracts whereas the assessing officer treated as payment for fee for technical services which subject to 10% TDS u/s 194J of the Act. There is no dispute in the fact that the respective contracts are composite contract for ‘Operation and Maintenance work’ of the wind turbine which is regularly

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 194C of the Act assuming it to be works contracts whereas the assessing officer treated as payment for fee for technical services which subject to 10% TDS u/s 194J of the Act. There is no dispute in the fact that the respective contracts are composite contract for ‘Operation and Maintenance work’ of the wind turbine which is regularly

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 194C of the Act assuming it to be works contracts whereas the assessing officer treated as payment for fee for technical services which subject to 10% TDS u/s 194J of the Act. There is no dispute in the fact that the respective contracts are composite contract for ‘Operation and Maintenance work’ of the wind turbine which is regularly

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

10. Before us, Ld.AR for assesseeneither claimed that the impugned payments do not fall in the definition of “FTS” prescribed in Explanation 2 to section 9(1)(vii) nor even claimed that the payees did not render service in India or the payees do not have any agent or PE in India. Ld. AR raised certain other contentions [which

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

10. Before us, Ld.AR for assesseeneither claimed that the impugned payments do not fall in the definition of “FTS” prescribed in Explanation 2 to section 9(1)(vii) nor even claimed that the payees did not render service in India or the payees do not have any agent or PE in India. Ld. AR raised certain other contentions [which

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

10. Before us, Ld.AR for assesseeneither claimed that the impugned payments do not fall in the definition of “FTS” prescribed in Explanation 2 to section 9(1)(vii) nor even claimed that the payees did not render service in India or the payees do not have any agent or PE in India. Ld. AR raised certain other contentions [which

SMT. SHARDA,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

10:30 AM. You are requested to attend in person or through an authorized representative to submit your representation, if any alongwith supporting documents/information in support of the Issues Involved (as mentioned below). If you wish that the Revision proceeding be concluded on the basis of your written submissions/representations filed in this office, on or before the said

SHRI PREMNARAYAN,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE

In the result, appeals of the assesse in ITANo

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

10:30 AM. You are requested to attend in person or through an authorized representative to submit your representation, if any alongwith supporting documents/information in support of the Issues Involved (as mentioned below). If you wish that the Revision proceeding be concluded on the basis of your written submissions/representations filed in this office, on or before the said