NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

20,92,736/- on 27.03.2021. In the\nrevised return so filed, the assessee claimed full exemption of Rs.\n12,85,132/- u/s 10(10AA) in respect of leave encashment. Further,\nthe assessee claimed exemption of Rs. 5,00,000/- u/s 10(10C) in\nrespect of ex-gratia under VRS without any change.\n(iii) The case of assessee was selected

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 and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

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 and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

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

Appeals are allowed

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

10,18,92,350/-. Respectfully following above judicial precedents, we hold that these charges are not fees for rendering any technical services as envisaged in Section 194J of the Act. Therefore, we reverse the order of the ld CIT(A) and assessee’s appeal is allowed on this ground also. It is contended that the facts, circumstances and issues

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

Appeals are allowed

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

10,18,92,350/-. Respectfully following above judicial precedents, we hold that these charges are not fees for rendering any technical services as envisaged in Section 194J of the Act. Therefore, we reverse the order of the ld CIT(A) and assessee’s appeal is allowed on this ground also. It is contended that the facts, circumstances and issues

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

Appeals are allowed

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

10,18,92,350/-. Respectfully following above judicial precedents, we hold that these charges are not fees for rendering any technical services as envisaged in Section 194J of the Act. Therefore, we reverse the order of the ld CIT(A) and assessee’s appeal is allowed on this ground also. It is contended that the facts, circumstances and issues

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

Appeals are allowed\"

10-9-2014]\nMeeraj Estate\n& Developers v. Dy.\nCIT [2014] 44 taxmann.com 431/148 ITD\n166 (ITAT, Agra)\n(iv)\nK.K.\nKhullar v. Dy.\n301(Delhi)\nCIT [2009] 116\nITD\n(v)\nDwarkadas Kesardeo Morarka v. CIT [1962]\n44 ITR 529 (SC)\n6. The Id. DR drew the attention of the Bench to the\nMemorandum to the Finance Bill

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

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

20,50,90,750/-. Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Though the assessee provided the complete list of 27746 persons for A.Y. 2013-14 who have given cash donation of Rs. 14,06,75,754/- and list of 38625 contributors to donation of Rs.17,23,85,000/- and list with PAN provided for donation of Rs.4, 35,00,000/- containing details

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

20,50,90,750/-. Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Though the assessee provided the complete list of 27746 persons for A.Y. 2013-14 who have given cash donation of Rs. 14,06,75,754/- and list of 38625 contributors to donation of Rs.17,23,85,000/- and list with PAN provided for donation of Rs.4, 35,00,000/- containing details

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

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

20,81,336/- at S.No. 1 of Table in Para 9, Page 42 of the order of FY 2015-16 (AY 2016-17). This has resulted in double consideration of same transaction. Further, the correct amount of remittance is Rs. 18,11,443/- which ought to be considered. (ii) The lower authorities have wrongly considered the amount of Rs. 10

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

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

20,81,336/- at S.No. 1 of Table in Para 9, Page 42 of the order of FY 2015-16 (AY 2016-17). This has resulted in double consideration of same transaction. Further, the correct amount of remittance is Rs. 18,11,443/- which ought to be considered. (ii) The lower authorities have wrongly considered the amount of Rs. 10

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

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

20,81,336/- at S.No. 1 of Table in Para 9, Page 42 of the order of FY 2015-16 (AY 2016-17). This has resulted in double consideration of same transaction. Further, the correct amount of remittance is Rs. 18,11,443/- which ought to be considered. (ii) The lower authorities have wrongly considered the amount of Rs. 10

M/S TESLA TRANSFORMERS ,BHOPAL vs. ITO(INTERNATIONAL TAXATION),, BHOPAL

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

20-12-2017, in proceedings under section 201(1)/201(1a) of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised following grounds of appeal:- I.T.A No. 100/Ind/2018 A.Y. 2015-16 Page No 2 Tesla Transformers Ltd. vs. ITO (International Taxation) “1. That the ld. CIT(A) ought to have held that the order passed

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

10 Kgs. to 30 Kgs. The conversion of Kgs into Bars would come to approx. 132 bars and the profit would come @ Rs.800/- per Bar to approx. Rs.1,05,600/-. The assessee has shown the gross profit ofRs.11,50,370/-. Thus, the assessee has shown more profit than estimated by the learned Assessing Officer. Complete details of purchases and sales

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

10 Kgs. to 30 Kgs. The conversion of Kgs into Bars would come to approx. 132 bars and the profit would come @ Rs.800/- per Bar to approx. Rs.1,05,600/-. The assessee has shown the gross profit ofRs.11,50,370/-. Thus, the assessee has shown more profit than estimated by the learned Assessing Officer. Complete details of purchases and sales

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

10 Kgs. to 30 Kgs. The conversion of Kgs into Bars would come to approx. 132 bars and the profit would come @ Rs.800/- per Bar to approx. Rs.1,05,600/-. The assessee has shown the gross profit ofRs.11,50,370/-. Thus, the assessee has shown more profit than estimated by the learned Assessing Officer. Complete details of purchases and sales