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)

section 194J of the Act." In view of above, SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) was not filed. This is for your kind information and the needful.' 5. Learned counsel for the respondent emphasises that JDIT(OSD)(L&R) functions under the Directorate, L&R, CBDT. Therefore, he contends that the decision

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)

section 194J of the Act." In view of above, SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) was not filed. This is for your kind information and the needful.' 5. Learned counsel for the respondent emphasises that JDIT(OSD)(L&R) functions under the Directorate, L&R, CBDT. Therefore, he contends that the decision

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

Appeals are allowed

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

section 194J of the Act." In view of above, SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) was not filed. This is for your kind information and the needful.' 5. Learned counsel for the respondent emphasises that JDIT(OSD)(L&R) functions under the Directorate, L&R, CBDT. Therefore, he contends that the decision

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

Appeals are allowed

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

section 194J of the Act." In view of above, SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) was not filed. This is for your kind information and the needful.' 5. Learned counsel for the respondent emphasises that JDIT(OSD)(L&R) functions under the Directorate, L&R, CBDT. Therefore, he contends that the decision

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

Appeals are allowed

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

section 194J of the Act." In view of above, SLP in the case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) was not filed. This is for your kind information and the needful.' 5. Learned counsel for the respondent emphasises that JDIT(OSD)(L&R) functions under the Directorate, L&R, CBDT. Therefore, he contends that the decision

M/S SANGHVI FOODS P LTD, ,INDORE vs. ITO (IT & TP) , BHOPAL

In the result common issue raised in

Bench: Shri Kul Bharat & Shri Manish Borad

5 of the Income Tax Act, the total income of any previous year of a person who is a non- resident includes all income from whatever source of derived which - (a) is received or is deemed to be received in India in such year by or on behalf of such person; or [b) accrues or arises or is deemed

M/S SANGHVI FOODS P LTD, ,INDORE vs. ITO (IT & TP) , BHOPAL

In the result common issue raised in

Bench: Shri Kul Bharat & Shri Manish Borad

5 of the Income Tax Act, the total income of any previous year of a person who is a non- resident includes all income from whatever source of derived which - (a) is received or is deemed to be received in India in such year by or on behalf of such person; or [b) accrues or arises or is deemed

THE CIVIL SURGEON CUM SUPRINTENDENT,JHABUA vs. JCIT(TDS), INDORE

In the result, the appeal of the assessee stands allowed

5 of 11 the 1d. Counsel for the assessee relied in the case of Motilal Padamapat 118 ITR 326 (SC) to contend that the offence was only a technical or venial breach of law for which penalty should not be " levied automatically simpiy for non-compliance. The Appellant being ,.., , ,. . & goYqrnment organTzatron, no malafide intention behind delayed

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

section 234E. Page 5 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year 2012-13 / Q2 – 24Q & Q3-24Q] 7. We find that the ITAT, Delhi Bench has passed a detailed order dealing identical issue in Franchise India Brands Ltd. Vs. CPC-TDS (2020 122 taxmann.com 196 (Delhi – Trib.). We extract the complete order

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

section 234E. Page 5 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year 2012-13 / Q2 – 24Q & Q3-24Q] 7. We find that the ITAT, Delhi Bench has passed a detailed order dealing identical issue in Franchise India Brands Ltd. Vs. CPC-TDS (2020 122 taxmann.com 196 (Delhi – Trib.). We extract the complete order

M/S. N.T.THOMAS MEMORIAL EDUCATIONAL AND DEVELOPMENT SOCIETY,INDORE vs. THE ACIT 1(2), INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

5 of11 7. We have considered the facts, rival submissions and perused the material available on record. We find that the Ld. Counsel for the assessee has relied on the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Gujrati Samaj [2012] 349 ITR 559 (MP) wherein para 8 of the said decision

THE ITO, (EXEMPTION), INDORE vs. M/S. N.T.THOMAS MEMORIAL EDUCATIONAL & DEVELOPMENT SOCIETY, INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

5 of11 7. We have considered the facts, rival submissions and perused the material available on record. We find that the Ld. Counsel for the assessee has relied on the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. Gujrati Samaj [2012] 349 ITR 559 (MP) wherein para 8 of the said decision

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

5 of 11 under obligation to deduct TDS as per the provision of section 194H and therefore the assessee cannot

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

5 of 11 under obligation to deduct TDS as per the provision of section 194H and therefore the assessee cannot

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

5 of 11 under obligation to deduct TDS as per the provision of section 194H and therefore the assessee cannot

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

5 of 11 under obligation to deduct TDS as per the provision of section 194H and therefore the assessee cannot

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

11(4A) do not override the provisions of section 10 of the Income Tax Act, and as such, profits derived by any trust , institution, association etc. referred to in clauses (21), (23A), (23B), (23BB), (23C), etc. will continue to be exempted from income tax. Sir, even if it is assumed that the assessee trust had received the amounts towards medical

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

11(4A) do not override the provisions of section 10 of the Income Tax Act, and as such, profits derived by any trust , institution, association etc. referred to in clauses (21), (23A), (23B), (23BB), (23C), etc. will continue to be exempted from income tax. Sir, even if it is assumed that the assessee trust had received the amounts towards medical