M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section

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

TDS machinery fails, the assessee cannot be treated as 'assessee in default under section 201 of the Act. 2. The CIT(A) erred in not appreciating that in order to apply the provisions of section 194H

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, the appeal filed by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

TDS under section 194H of the Act in respect of discount allowed to prepaid distributors and there was no reasonable

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 required to be deducted under Section 194H read with Section 194 J of the Income Tax Act, 1961 ('the Act' for short

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 required to be deducted under Section 194H read with Section 194 J of the Income Tax Act, 1961 ('the Act' for short

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

Appeals are allowed

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

TDS was required to be deducted under Section 194H read with Section 194 J of the Income Tax Act, 1961 ('the Act' for short

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

Appeals are allowed

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

TDS was required to be deducted under Section 194H read with Section 194 J of the Income Tax Act, 1961 ('the Act' for short

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

Appeals are allowed

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

TDS was required to be deducted under Section 194H read with Section 194 J of the Income Tax Act, 1961 ('the Act' for short

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

194H on which TDS was\nNot deductable\n30% of 6017777180 = Rs.1805333154/-\n6484695661\n466918841 6017777180\nThe assessing officer disallowed Rs.1932893248/- by observing under para 7 as under:-\n\"7. Disallowance of TDS on Cooperative Educator Expenses:\nThe assessee vide query letter dated 04.12.2017 No. 5 was asked to explain\nCooperative Educator expenses amounting to Rs.26,966,400/- in the contest

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

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

MADHO BIHARI AGRAWAL,BURHANPUR vs. ACIT CIRCLE - 4(1), INDORE

Appeal is allowed

TDS u/s 194H to ensure compliance of section 194H. Hence, the auditors have merely reported the relevant figures of compliance

IDEA CELLULAR LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 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))

section 194H are not applicable. He has also relied upon the decisions of this Tribunal in case of Vodafone Digilink Ltd. in ITANo.67/JP/2015, in case of Idea Cellular Page 4 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 5 of 8 Ltd. in ITANo.648 to 651/Bang/2014 and in case of Vodafone Idea Ltd. in ITANo.1579