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

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

TDS. The assessee carried matter in first appeal but could not succeed. 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

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

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

TDS. The assessee carried matter in first appeal but could not succeed. 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

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

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

TDS. The assessee carried matter in first appeal but could not succeed. 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

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

TDS under Section 194C, as clarified in Circular No. 715 (Clarification No. 11). 12. The appellant craves leave to add, amend

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

TDS under Section 194C, as clarified in Circular No. 715 (Clarification No. 11). 12. The appellant craves leave to add, amend

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

TDS under Section 194C, as clarified in Circular No. 715 (Clarification No. 11). 12. The appellant craves leave to add, amend

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS) (JCIT), Indore wherein Page 1 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 2 of 12 penalty under section

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS) (JCIT), Indore wherein Page 1 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 2 of 12 penalty under section

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS) (JCIT), Indore wherein Page 1 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 2 of 12 penalty under section

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

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

TDS) (JCIT), Indore wherein Page 1 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 2 of 12 penalty under section

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

Appeals are allowed

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

TDS u/s 194H on the discount allowed to the distributors of sim cards/recharge vouchers has been finally settled by Hon’ble Apex Court in Bharti Cellular Ltd. Vs. ACIT (2024) 160 taxmann.com 12 (SC) in favour of assessee, the concluding para of judgement is re-produced below: Page 8 of 55 [[[ ITA No. 109 to 111/Ind/2023

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

Appeals are allowed

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

TDS u/s 194H on the discount allowed to the distributors of sim cards/recharge vouchers has been finally settled by Hon’ble Apex Court in Bharti Cellular Ltd. Vs. ACIT (2024) 160 taxmann.com 12 (SC) in favour of assessee, the concluding para of judgement is re-produced below: Page 8 of 55 [[[ ITA No. 109 to 111/Ind/2023

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

Appeals are allowed

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

TDS u/s 194H on the discount allowed to the distributors of sim cards/recharge vouchers has been finally settled by Hon’ble Apex Court in Bharti Cellular Ltd. Vs. ACIT (2024) 160 taxmann.com 12 (SC) in favour of assessee, the concluding para of judgement is re-produced below: Page 8 of 55 [[[ ITA No. 109 to 111/Ind/2023

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 Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72 taxmann.com 347/241 Taxman 497 has decided the Page 12

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 Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72 taxmann.com 347/241 Taxman 497 has decided the Page 12

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

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

TDS Officer. Hence, though in response to notice under section 133(6) of the Act, ABB India Ltd has completely denied any role at the India level on acting on behalf on the non-resident entity, the facts placed on record by the AR of the assessee during the course of 201 proceedings are completely different. Hence, the statement

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

In the result, the appeal filed by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

TDS at the relevant period. The logical deduction from this reasoning is that penalty proceedings against the airlines under Section 271C of the IT Act stand quashed. 12

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&

TDS at the relevant period. The logical deduction from this reasoning is that penalty proceedings against the airlines under Section 271C of the IT Act stand quashed. 12