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

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

section 9(1)(i) of the Act for reference: Income deemed to accrue or arise in India. 9. (1) The following incomes shall be deemed to accrue or arise in India :— I.T.A No. 100/Ind/2018 A.Y. 2015-16 Page No 13 Tesla Transformers Ltd. vs. ITO (International Taxation) (i) all income accruing or arising, whether directly or indirectly, through or from

SNAP COMPUTER SYSTEM (P) LTD.,INDORE vs. ITO (INTER TAXATION & TRANSFER PRICING), BHOPAL

Bench: Shri Kul Bharat & Shri Manish Borad

Section 9 of the I.T. Act framed order u/s 201(1)/201(1A) r.w.s. 195 of the Act treating the assessee in default for not deducting the tax at source and computed the default of TDS at Rs.6,17

SNAP COMPUTER SYSTEMS PVT. LTD.,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

Bench: Shri Kul Bharat & Shri Manish Borad

Section 9 of the I.T. Act framed order u/s 201(1)/201(1A) r.w.s. 195 of the Act treating the assessee in default for not deducting the tax at source and computed the default of TDS at Rs.6,17

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

Appeal is allowed for statistical purpose

section 199 talks of granting credit for tax deducted at source to the other person, who is lawfully taxable in respect of such income, we are satisfied that the matching credit for tax deducted at source must also be allowed to him. In view of the fact that the tax of Rs.2,80,656/- has actually been deducted at source

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

Appeal is partly allowed for statistical purpose

17,000/-.\nSince as per the A.O., the scheme was on voluntary basis and not compulsory\ntherefore, he restricted exemption upto Rs. 5,00,000/- as per 2nd proviso of\nsection 10(10B) of the Act. Aggrieved from the above order, the assessee\npreferred appeal before the CIT(A), how remained unsuccessful.\n4. I have heard the rival contentions

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

17. In this Ground, the issue involved is related to the credit of TDS amounting to Rs. 60,49,627/-. 18. Before us, the Ld. AR has made a detailed submission on Page No. 6 to 9 of the Written-Submission. The Ld. AR has presented a lengthy reconciliation of the Gross-Receipts and TDS as per books of account

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

17 CIT (A), Indore- 2/10113/2020- ITA 238/Ind/2022 AMZERA BRANCH BPLJ01606D 2014-15 Q2 26Q 2400 21 9-Jul-22 18 CIT (A), Indore- 2/10065/2020- ITA 239/Ind/2022 PADIYAL BRANCH BPLJ01621E 2013-14 Q2 26Q 1090 21 9-Jul-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 3 of 15 19 CIT (A), Indore- 2/10096/2020- ITA 240/Ind/2022 PIPLIYA BRANCH BPLJ01609G

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

17 CIT (A), Indore- 2/10113/2020- ITA 238/Ind/2022 AMZERA BRANCH BPLJ01606D 2014-15 Q2 26Q 2400 21 9-Jul-22 18 CIT (A), Indore- 2/10065/2020- ITA 239/Ind/2022 PADIYAL BRANCH BPLJ01621E 2013-14 Q2 26Q 1090 21 9-Jul-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 3 of 15 19 CIT (A), Indore- 2/10096/2020- ITA 240/Ind/2022 PIPLIYA BRANCH BPLJ01609G

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

17 CIT (A), Indore- 2/10113/2020- ITA 238/Ind/2022 AMZERA BRANCH BPLJ01606D 2014-15 Q2 26Q 2400 21 9-Jul-22 18 CIT (A), Indore- 2/10065/2020- ITA 239/Ind/2022 PADIYAL BRANCH BPLJ01621E 2013-14 Q2 26Q 1090 21 9-Jul-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 3 of 15 19 CIT (A), Indore- 2/10096/2020- ITA 240/Ind/2022 PIPLIYA BRANCH BPLJ01609G

M.P.GRAMIN BANK ,AJANDA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

17 CIT (A), Indore- 2/10113/2020- ITA 238/Ind/2022 AMZERA BRANCH BPLJ01606D 2014-15 Q2 26Q 2400 21 9-Jul-22 18 CIT (A), Indore- 2/10065/2020- ITA 239/Ind/2022 PADIYAL BRANCH BPLJ01621E 2013-14 Q2 26Q 1090 21 9-Jul-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 3 of 15 19 CIT (A), Indore- 2/10096/2020- ITA 240/Ind/2022 PIPLIYA BRANCH BPLJ01609G