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

5. Ld. AR next submitted that the first issue regarding liability of 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

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

Appeals are allowed

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

5. Ld. AR next submitted that the first issue regarding liability of 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

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

Appeals are allowed

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

5. Ld. AR next submitted that the first issue regarding liability of 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

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

MAHATMA GANDHI STATE INSTITUTE OF RURAL DEVELOPEMENT,ADHARTAL vs. ACIT TDS, BHOPAL

Appeal is allowed for statistical purpose

5)\n(6)\n\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\n\nBy order\nSenior Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee filed an appeal after a delay of 151 days due to unavoidable circumstances. The case concerns the incorrect application of Section 194J instead of Section 194C 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

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

In the result, the appeal of assessee is allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 199 of the Income Tax Act since the corresponding income was duly offered for tax in the assessment year 2017-18 itself. c) That on the facts and in the circumstances of the case and in law the Ld. AO (CPC) erred in charging interest u/s 234B and 234C

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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

Appeal is partly allowed for statistical purpose

139(4)\ndeclaring a total income of Rs. 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

HEMLATA PATEL,DEWAS vs. INCOME TAX OFFICER , DEWAS

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

TDS in UK on\nthe pension income. The return was processed u/s 143(1) of\nthe Act in which credit of foreign tax claimed u/s 90/90A is\ndisallowed & demand is raised after nullifying the refund\nclaimed in ROI. It is required to be noted that in Annexure\nFSI (As provided by Taxpayer) country code is USA, income\nfrom outside India

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

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

5 - case a search has been initiated, would not apply. In other words, I am eligible for the immunity from imposition of the penalty, under the specific provision i.e. sub- section (2) of section 271AAA of the Act. In such circumstances, the penalty proceedings so initiated by your good self under s. 271AAA deserves to be dropped." The reply