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

Appeals are allowed

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

139 (Del) that roaming service not involving human interference is not a technical service as contemplated under Explanation 2 to section 9(1)(vii) and therefore not liable for TDS

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

Appeals are allowed

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

139 (Del) that roaming service not involving human interference is not a technical service as contemplated under Explanation 2 to section 9(1)(vii) and therefore not liable for TDS

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

Appeals are allowed

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

139 (Del) that roaming service not involving human interference is not a technical service as contemplated under Explanation 2 to section 9(1)(vii) and therefore not liable for TDS

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

tds (Tax 1422 1422 Double taxation Deducted at source) and tcs (Tax Collected at Source) 3 I.TA No. 348/IND/2022 A.Y. 2017-18 Page No Honourable packaging P. Ltd. vs. DCIT Interest on 120 Nil Payment related delay payment of to indirect tax. taxes Delay 892 Nil Normal payment charges Business Expenditures 2.3. The CPC not considered the above facts

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)

139 (Del) that roaming service not involving human interference is not a technical service as contemplated under Explanation 2 to section 9(1)(vii) and therefore not liable for TDS

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)

139 (Del) that roaming service not involving human interference is not a technical service as contemplated under Explanation 2 to section 9(1)(vii) and therefore not liable for TDS

HEMLATA PATEL,DEWAS vs. INCOME TAX OFFICER , DEWAS

In the result, the Appeal of the assessee is allowed for\nstatistical purpose

section 253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of brevity] before this tribunal as & by way of a\nsecond Appeal. The Assessee is aggrieved by the order\nbearing Number:-ITBA/APL/S/250/2024-25/1073139567 (1)\ndated 11.02.2025 passed by the Ld. CIT(A) u/s 250 of the\nAct, which is herein after referred

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

TDS while passing the order u/s 154 dated 14.02.2022. The Ld. CIT(A) has not disturbed the quantum of expenses which were considered by the AO for making disallowance u/s 40(a)(ia). However since there was an amendment in the provisions of section 40(a)(ia) vide Finance Act 2014 to restrict the disallowance of expenses to 30% therefore

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

139(5) on 31.12.2022 changing the claim of TDS from the head \"TDS deducted in own hands to TDS credit relating to self/other person [spouse as per section

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&

139-140 Electronics Indore Vs. Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLI 00953 B Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 20.04.2023 Date of Pronouncement 03.05.2023 O R D E R Per Bench: These five (5) appeals by the assessee are directed against

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&

139-140 Electronics Indore Vs. Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLI 00953 B Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 20.04.2023 Date of Pronouncement 03.05.2023 O R D E R Per Bench: These five (5) appeals by the assessee are directed against

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&

139-140 Electronics Indore Vs. Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLI 00953 B Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 20.04.2023 Date of Pronouncement 03.05.2023 O R D E R Per Bench: These five (5) appeals by the assessee are directed against

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&

139-140 Electronics Indore Vs. Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLI 00953 B Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 20.04.2023 Date of Pronouncement 03.05.2023 O R D E R Per Bench: These five (5) appeals by the assessee are directed against

MADHO BIHARI AGRAWAL,BURHANPUR vs. ACIT CIRCLE - 4(1), INDORE

Appeal is allowed

TDS on commission/brokerage payments. However, the assessee's explanation and supporting documents showed that these payments were made to other agents on behalf of clients and were not the assessee's expenditure, thus not warranting addition under Section 69C.", "result": "Allowed", "sections": [ "154", "143(3)", "69C", "139

M.P. WAREHOUSING AND LOGISTICS CORPORATION, INDORE,INDORE vs. ACIT (TDS), INDORE, INDORE

In the result, both appeals of assessee are allowed

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

TDS of Rs. 1,06.035/- without appreciating that there is no loss to revenue as the income of the recipient Krishi Upaj Mandi Samiti is unconditionally exempt u/s. 10(26AAB) of the Act and is not statutorily required to file its return of income as per Section 139

M.P. WAREHOUSING AND LOGISTICS CORPORATION, INDORE,INDORE vs. ACIT (TDS), INDORE, INDORE

In the result, both appeals of assessee are allowed

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

TDS of Rs. 1,06.035/- without appreciating that there is no loss to revenue as the income of the recipient Krishi Upaj Mandi Samiti is unconditionally exempt u/s. 10(26AAB) of the Act and is not statutorily required to file its return of income as per Section 139

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

TDS has also been made as reported in Tax Audit\nReport. There being continuous growth in the turnover year after year,\nexpenditure were incurred genuinely and they are proportionate to the\nexpenditure incurred in the earlier year as evident from the previous\nyear(s) expenses narrated in the profit and loss account itself.\nAssessment orders in earlier years were also

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

139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) PAN: AAACB 2100P Assessee by Shri Sumit Nema, Sr. Adv. And Gagan Tiwari, Adv. Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 20.09.2023 Date of Pronouncement 22.09.2023 O R D E R PER VIJAY PAL RAO, JM: This appeal by the Assesse is directed against order dated