M.P. WAREHOUSING AND LOGISTICS CORPORATION, INDORE,INDORE vs. ACIT (TDS), INDORE, INDORE

In the result, both appeals of assessee are allowed

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

3 of 5 ITA No.195 & 196/Ind/2023 MP Warehousing and Logistics Page 4 of 5 Board or bodies, by whatever name called, referred to in section 10 of the Income Tax Act, whose income is unconditionally exempt under that section and who are also statutorily not required to file return of income as per section 139 of the Income

M.P. WAREHOUSING AND LOGISTICS CORPORATION, INDORE,INDORE vs. ACIT (TDS), INDORE, INDORE

In the result, both appeals of assessee are allowed

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

3 of 5 ITA No.195 & 196/Ind/2023 MP Warehousing and Logistics Page 4 of 5 Board or bodies, by whatever name called, referred to in section 10 of the Income Tax Act, whose income is unconditionally exempt under that section and who are also statutorily not required to file return of income as per section 139 of the Income

URBAN ADMINISTRATION AMD DEVELOPMENT,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), BHOPAL

In the result, the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

194A] short deduction was worked out at Rs. 3,42,61,000/- u/s 201(1A) and interest thereon was worked out at Rs. 3,18,61,000/- u/s 201(1A). For the payment made to “ CEPT University” the TDS was found to be deducted at 4% [194J] instead of 10%. The TDS Certificate downloaded from TRACES (Certificate No. III 5DE160H

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

TDS of Rs.9469 be kindly allowed.\n4.That on the facts and in the circumstances of the case and in law,\nthe levy of interest under section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420