PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

section 195 to show that the requirement of TDS under that section arises only if the assessee pays or credits

ITO 2(5), INDORE vs. M/S I PARADISE INFOMEDIA P LTD., INDORE

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS. The section 40(a)(i) of The Act is also not applicable. The nature of payment in head of Advertisement and Business Promotion is the same however company created two heads. 4.1.2 The explanation to section 195

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

TDS, because the payments made to each seller was less than the prescribed limit of Rs. 50 lacs and therefore, provision of section 194IA was not applicable. The demand has been raised by the department u/s 200 in terms of failure to comply with Section 200A, which deals with the processing of statement of tax deducted at source

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

TDS, because the payments made to each seller was less than the prescribed limit of Rs. 50 lacs and therefore, provision of section 194IA was not applicable. The demand has been raised by the department u/s 200 in terms of failure to comply with Section 200A, which deals with the processing of statement of tax deducted at source

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

Appeals are allowed

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

195 of the income Tax Act cannot be expected to do the impossible, namely, to apply the expanded definition of “royalty” inserted by explanation 4 to section 9(1)(vi) Page 30 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. of the Income Tax Act, for the assessment years

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

Appeals are allowed

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

195 of the income Tax Act cannot be expected to do the impossible, namely, to apply the expanded definition of “royalty” inserted by explanation 4 to section 9(1)(vi) Page 30 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. of the Income Tax Act, for the assessment years

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

Appeals are allowed

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

195 of the income Tax Act cannot be expected to do the impossible, namely, to apply the expanded definition of “royalty” inserted by explanation 4 to section 9(1)(vi) Page 30 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. of the Income Tax Act, for the assessment years

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

MAAN ALUMINIUM LTD.,PITHAMPUR vs. ITO (IT & TP), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Maan Aluminium Ltd. Ito (It & Tp), 427, Orbit Mall, Bhopal बनाम/ 4Th Floor, Ab Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aapcm 0088 C / Tan: Bplm 07361 E Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2023 Date Of Pronouncement 31.03.2023

section 195 and submitted that the requirement of TDS under that section arises only if the income of non-resident

ACIT 2 (1), INDORE vs. M/S JILA INDUSTRIES LTD, DHAR

In the result this appeal of Revenue is dismissed

Bench: Ms.Suchitra R.Kamble & Shri Bhagirath Mal Biyanivirtual Hearing Assessment Year: 2010-11 Acit-2(1), Indore M/S. Jiji Industries Ltd., (Formerly Known As बनाम/ Krishna Profiles Pvt. Ltd.), Vs. Plot No.316, Sejwaya, Billod, Dhar (Mp) (Appellant) (Respondent ) P.A.N. - Aacck 1383 M Revenue By Shri P.K. Mitra, Cit-Dr Respondent By Shri S.S. Deshpande, Ca Date Of Hearing: 02.02.2022 Date Of Pronouncement: 25.02.2022

TDS. The section 40(a)(i) of The Act is also not applicable. 5.2.3 The explanation to section 195 which

M/S TESLA TRANSFORMERS ,BHOPAL vs. ITO(INTERNATIONAL TAXATION),, BHOPAL

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

TDS default u/s 195 amounting to Rs.27,66,720/- u/s 201(1) of the Act. 3. That the ld. CIT(A) erred in holding that in the transaction of import of raw- material valuing Rs.4,02,92,017/- from foreign companies , income accrued under the provisions of section

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

TDS, because the\npayments made to each seller was less than the prescribed limit\nof Rs.50 lacs and therefore, provision of section 194IA was not\napplicable. The demand has been raised by the department u/s\n200 in terms of failure to comply with Section 200A, which\ndeals with the processing of statement of tax deducted at source\nu/s 200. First

M/S DALY COLLEGE,BHOPAL vs. THE ITO (INTERNATION TAXATION), BHOPAL

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Daly College Ito (It & Tp), Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplto 0735 A Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

section 195 of the Income-tax Act were not liable to deduct any TDS under section 195 of the Income

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

TDS deducted in the wife's name to the assessee, after verifying that it has not been claimed by the wife and no double credit is given.", "result": "Allowed", "sections": [ "143(1)", "139(5)", "154", "37BA(2)", "1941A", "195