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 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

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

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

9:-\nIn these grounds of appeal the assessee has objected to the action of the Assessing Officer in not\nconsidering the revised computation of income filed by the assessee during the course of\nassessment regarding the claim of Rs.644,29,77,492/- made by the assessee in respect of\ncooperative educator expenses although the assessing officer has considered the revised

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

9 Shri Ram Charan 364 375000 375000 Pandey 31.3.12 10 Shri Mohit Prasar 365 350000 350000 31.3.12 11 Shiv Shakti Enterprises 366 460000 460000 Grant Total 1,00,82,950 1,00,82,950 5.1 Thus the AO made the disallowance of Rs.1,00,82,950/- u/s 40(a)(ia) of the Act for want of TDS while passing

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. 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

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 5A/other person as per rule 37BA(2)]\" but to no avail, as claim of TDS of Rs.14,59,120/- relating to spouse was still denied. (copy of relevant page

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

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

139(1) of the IT Act. 5. The ITAT has relied upon Chekmate Services (P.) Ltd. (Supra), and its reasoning is entirely consistent with the law laid down in Checkmate Services (P) Ltd. (supra). Therefore, no case is made to interfere with the AO, CIT (appeals), and ITAT decisions. 6. However, Ms Kamat submitted that Checkmate Services (P) Ltd. (Supra

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

The appeal of the Revenue is allowed for statistical\npurposes

9) Assessee company has circumvented scrutiny proceedings.\n(10) Full & Complete picture not provided to Ld. CIT(A)\n(11) Ld. CIT(A) has simply accepted the contention main product\nsilence.\n(12) By products taken into consideration & main product -\nignored.\n(13) No verification & due diligence done by Ld.CIT(A).\n(14) Impugned Order should be set aside.\n3.13

M/S. IDEA CELLUAR LTD.,INDORE vs. THE ITO (TDS)-II, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2100P Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 21.11.2023 Date of Pronouncement 22.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal of the assessee is directed against the order

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

9 of the assessment order, has observed In the case of Shri Keshav Kumar Nanchani & Others (Indore Bench) 42 that 'on the market enquires, 1 Kg. Silver Bar is sold with a profit between Rs.500/- to Rs.800/- and on the basis of that he has made the addition of Rs.20,27,440/-. The learned Assessing Officer has totally lost sight

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

9 of the assessment order, has observed In the case of Shri Keshav Kumar Nanchani & Others (Indore Bench) 42 that 'on the market enquires, 1 Kg. Silver Bar is sold with a profit between Rs.500/- to Rs.800/- and on the basis of that he has made the addition of Rs.20,27,440/-. The learned Assessing Officer has totally lost sight

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

9 of the assessment order, has observed In the case of Shri Keshav Kumar Nanchani & Others (Indore Bench) 42 that 'on the market enquires, 1 Kg. Silver Bar is sold with a profit between Rs.500/- to Rs.800/- and on the basis of that he has made the addition of Rs.20,27,440/-. The learned Assessing Officer has totally lost sight