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

Appeals are allowed

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

iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill ; (iva) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 44BB

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

Appeals are allowed

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

iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property ; (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill ; (iva) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 44BB

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)

3. Without prejudice, retrospective amendment under the Act cannot fasten a TDS liability on the appellant. 4. The Appellant prays that the order passed u/s 201 r.w.s. 194J treating Appellant as an assessee in default u/s 194J on roaming charges paid by set-aside as being bad in law.” 7. Ld. AR for assessee carried us to above grounds

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)

3. Without prejudice, retrospective amendment under the Act cannot fasten a TDS liability on the appellant. 4. The Appellant prays that the order passed u/s 201 r.w.s. 194J treating Appellant as an assessee in default u/s 194J on roaming charges paid by set-aside as being bad in law.” 7. Ld. AR for assessee carried us to above grounds

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

194 Taxman 57 and CIT v. Vodafone Essar South Ltd. [2012] 28 taxmann.com 273/ [2013] 212 Taxman 184 (Delhi), it held that once inquiry was made, a mere non discussion or non- mention thereof in assessment order cannot lead to assumption that Assessing Officer did not apply his mind or that he has not made inquiry on the subject

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

section 201(1A) of the Act be deleted or be appropriately reduced.” 2. The Sr. counsel of the assessee has submitted that the issue involved in this appeal of the assessee is identical to the issue for A.Y.2007-08 to 2019-10 & 2014-15 to 2017-18 which were considered and decided by this tribunal vide order dated

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

TDS while passing the order u/s 154 dated 14.02.2022. The Ld. CIT(A) has not disturbed the quantum of expenses which were considered by the AO for making disallowance u/s 40(a)(ia). However since there was an amendment in the provisions of section 40(a)(ia) vide Finance Act 2014 to restrict the disallowance of expenses to 30% therefore

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

iii) On 11.05.2018, the assessee deposited TDS of Rs. 53,430/- [1% of purchase consideration of Rs. 53,43,000/-] and filed Form No. 26QB u/s 194-IA of the Act to Income-tax Department. Copies of Form No. 26QB & Form No. 26AS are placed in Paper-Book. (iv) Yet on 26.03.2019, due to ignorance and mistakenly, the assessee

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE ITO TDS-II, INDORE

In the result, appeals of assessee are allowed for statistical purposes

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

TDS-II (AO) has erred both on facts and in law in applying the provisions of Section 194H of the Income Tax Act, 1961 to the discount given to distributors on sale of pre-paid products, being, "right to use Airtime for a specified value". The learned Commissioner of Income Tax (Appeals) has further erred both on facts

M/S BHARTI AIRTEL LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX-TDS, INDORE

In the result, appeals of assessee are allowed for statistical purposes

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

TDS-II (AO) has erred both on facts and in law in applying the provisions of Section 194H of the Income Tax Act, 1961 to the discount given to distributors on sale of pre-paid products, being, "right to use Airtime for a specified value". The learned Commissioner of Income Tax (Appeals) has further erred both on facts

BAL BHAVAN SCHOOL,BHOPAL vs. DCIT EXEMPTION, BHOPAL

Appeal is allowed as mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Bal Bhavan School, Dcit (Exemption), 1, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaab3678G Assessee By Ms. Nisha Lahoti, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 Date Of Pronouncement 10.06.2024

194- I. Copies of Ledger A/c of Lease-Rent and TDS certificates (Form No. 16A) issued by assessee are filed at Page 53-77 of Paper-Book. (v) That both of the payees have filed their respective returns, declared rental incomes, paid due taxes and claimed credit of TDS deducted by assessee out of rent payments, copies of ITR documents

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

3 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 4 of 8 released by the assessee to the distributor in respect of providing services through post-paid and prepaid SIM as well as recharge of vouchers is nothing but only a discount allowed by the assessee. He has further submitted that the assessee is receiving