THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

Section 194C(6), immunity from TDS under sec. 194C(1) of the Act in relation to payments to transporters, applies

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

TDS was rightly deducted under section 194C of the Act. 2. That on the facts and in the circumstances of the case

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO? c) Without prejudice to the above, there is non-compliance of section 194C

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO? c) Without prejudice to the above, there is non-compliance of section 194C

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS) Indore which is bad in law unjustified and unwarranted should be deleted. 2. The Ld. CIT(A)-I erred in dismissed grounds of appeal No.2 of CIT appeal for the correct head of section is 194C

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS) Indore which is bad in law unjustified and unwarranted should be deleted. 2. The Ld. CIT(A)-I erred in dismissed grounds of appeal No.2 of CIT appeal for the correct head of section is 194C

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS) Indore which is bad in law unjustified and unwarranted should be deleted. 2. The Ld. CIT(A)-I erred in dismissed grounds of appeal No.2 of CIT appeal for the correct head of section is 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS provisions under Section 1940 are not applicable. ITO. vs. V.S. Dempo& Co. Ltd. (2006) 104 TTJ 913 (Mum): The ITAT ruled that when the primary purpose Re of the contract is the sale of goods and no raw material or resource is supplied by the buyer, the provisions of Section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISH,VIDISHA vs. INCOME TAX OFFICER (TDS- 2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS provisions under Section 1940 are not applicable. ITO. vs. V.S. Dempo& Co. Ltd. (2006) 104 TTJ 913 (Mum): The ITAT ruled that when the primary purpose Re of the contract is the sale of goods and no raw material or resource is supplied by the buyer, the provisions of Section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS provisions under Section 1940 are not applicable. ITO. vs. V.S. Dempo& Co. Ltd. (2006) 104 TTJ 913 (Mum): The ITAT ruled that when the primary purpose Re of the contract is the sale of goods and no raw material or resource is supplied by the buyer, the provisions of Section 194C

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

TDS. 2. The Learned CIT Appeals-II and the AO has failed to appreciate and or over looked. (i) That the payments made to the transporters are not in respect of a transport contract for carriage of goods. (ii) That the payment made are in respect of hire of transport” 3. Brief facts of the case limited to the issue

THE ITO (TDS) -1 , BHOPAL vs. MADHYA PRADESH RAJYA AJEEVIKA FORUM, BHOPAL

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2015-16 I.T.O.(Tds)-1, Madhya Pradesh Rajya Bhopal Ajeevika Forum, 3Rd Floor, Beej Bhawan, बनाम/ Arera Hills, Vs. Bhopal

TDS-1, Bhopal [“Ld. AO”] u/s 201(1)/(1A) of Income- tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the revenue has filed this appeal. 2. The controversy involved in present appeal is the applicability of section 194C

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

194C of the Act. The details of the persons their PAN, E- mail, current address, payment details, TDS amount, payments made during the preceding year and subsequent year, copy of ITR, Page 4 of 33 ITANo.214/Ind/2023 M/s. Rockbed Renovators Ltd. ledger copy of the person to whom payment has been made, bank account statements and specific details of the work

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply