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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

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. 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)

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92,350/-. Respectfully following above judicial precedents, we hold that these charges

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) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92,350/-. Respectfully following above judicial precedents, we hold that these charges

M.P.RAJYA POWER LOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SMT BEENA SANGHVI, INDORE vs. THE DCIT-CPC,TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

GOVT, HIGH SCHOOL ,INDORE vs. DY,CPC,TDS, , GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SHRI MUKESH JAIN,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS)-CPC, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SHRI RATANLAL SONI,DEPALPUR INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SHRI VISHRAM GHAT COMMITTEE TRUST ,,BHOPAL vs. THE DCIT (CPC)-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018

OFFICE OF THE PROJECT ADMINISTRATOR COMMAND AREA DEV & WATER MANAGMENT CEL,INDORE vs. DY.CIT CPC-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of 17 [ITA 573/Ind/2018