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 u/s 194J of the Act and accordingly treating the Appellant as ‘assessee in default’ u/s 201 r.w.s. section 194J

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

201(1A) of Rs. 24,417/-.” ITA Nos.378to387/Ind/2022 M/s. Star Delta Transformers Ltd. vs. ITO Asst.Years –2013-14 to 2015-16(Q.1 to Q. 4) - 4 – 4. A TDS survey under Section

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

section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified

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

section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified

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

section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified

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

Appeals are allowed

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

Section 201(1A) of the Act and the directions were given by the Appellate Authority. But it was found in the appeal that the TDS

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

Appeals are allowed

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

Section 201(1A) of the Act and the directions were given by the Appellate Authority. But it was found in the appeal that the TDS

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

Appeals are allowed

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

Section 201(1A) of the Act and the directions were given by the Appellate Authority. But it was found in the appeal that the TDS

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