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 is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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 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

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

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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , 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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

ACIT,CPC TDS , GHAZIABAD vs. DEPUTY DIRECTOR HORTICULTURE, 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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , 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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , 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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

M/S. M.P. STATE AGRO INDUSTRIES DEVELOPMENT CROP.,BHOPAL vs. THE ACIT-2(1), BHOPAL

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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

M/S. M.P. STATE AGRO INDUSTRIES DEVELOPMENT CROP.,BHOPAL vs. THE ACIT-2(1), BHOPAL

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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

SPAAG SALES PVT. LTD,INDORE vs. ITO TDS-1, 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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018

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)

191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.575&576/Ind/2018 Assessment Year: 2014-15 (Q-3)&2014-15 (Q-4) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) Assessment Year: 2013-14 (Q-2) Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Indore Vs. (Appellant) (Revenue ) [ITA 573/Ind/2018