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

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

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

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

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

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

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&

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

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&

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

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&

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

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&

section 194H and thereby the assessee was not liable to deduct TDS at source on these transactions. Apart from a series of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee

CMM KETI JV,INDORE vs. ITO 1(3), INDORE, INDORE

Appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Cmm Keti Jv, Income-Tax Officer, 108, Shalimar Corporate 1(3), Center, Indore. बनाम/ 8-B, South Tukoganj, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aakfc7524K Assessee By Shri Shashank Sharma, Ca & Shri Prakash Gupta, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

244/-. (iii) That the assessee deducted TDS out of all payments of Rs. 51,76,43,015/- made to CMM which are evident from Page 2 of Form No. 26AS of CMM filed at Page 231 of Paper-Book and the details of TDS filed to CIT(A) at Page 99 of Paper-Book. 10. Therefore, Ld. AR contended

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

TDS of Rs. 60,43,900/- were made and the income was assessed at Rs. 2,97,16,45,750/-. 6. Aggrieved assessee preferred appeal before Ld. CIT(A) and failed to succeed on any of the grounds raised before him, as the observations of the Ld. A.O were duly confirmed by Ld. CIT(A) by further adding few judgments

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

244, 309/Ind/2017& 441/Ind/2018 Asstt.Years : 2011-12, 2012-13, 2013-14& 2014-15 DCIT/JCIT(OSD), Ward- Vs. Shri Keshav Kumar Nachani 2(1) 614, Usha Nagar Extension. Indore. Narendra Tiwari Marg Indore. PAN : AAXPN 8516 F 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri S. S. Deshpande, CA Revenue by : Shri P.K. Mishra, CIT-DR सुनवाई क" तार"ख/Date

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

244, 309/Ind/2017& 441/Ind/2018 Asstt.Years : 2011-12, 2012-13, 2013-14& 2014-15 DCIT/JCIT(OSD), Ward- Vs. Shri Keshav Kumar Nachani 2(1) 614, Usha Nagar Extension. Indore. Narendra Tiwari Marg Indore. PAN : AAXPN 8516 F 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri S. S. Deshpande, CA Revenue by : Shri P.K. Mishra, CIT-DR सुनवाई क" तार"ख/Date

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

244, 309/Ind/2017& 441/Ind/2018 Asstt.Years : 2011-12, 2012-13, 2013-14& 2014-15 DCIT/JCIT(OSD), Ward- Vs. Shri Keshav Kumar Nachani 2(1) 614, Usha Nagar Extension. Indore. Narendra Tiwari Marg Indore. PAN : AAXPN 8516 F 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri S. S. Deshpande, CA Revenue by : Shri P.K. Mishra, CIT-DR सुनवाई क" तार"ख/Date

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

244 / [2012] 210 Taxman 20 (Mag.) / 25 taxmann.com 364 (Guj.) as well as another decision of this Court in the case of Sar lnfracon (P.) Ltd (Supra). In the identical facts and circumstances of the case, the Division Bench of this Court in the case of Gujarat Power Corpn. Ltd Vs. ITO [2013] 354 ITR 201 / 210 Taxman

ACIT CENTRAL-2, INDORE vs. SHRI SANJAY SHUKLA, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

section 14A of the Income Tax, 1961 read with rule 8D. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law in deleting the addition of 21,33,556/- made by the Assessing officer on account of disallowance of various expenses. 4. On the facts and in the circumstances of the case

SHRI SANJAY SHUKLA ,INDORE vs. ACIT,CENTRAL-CIRLE-2, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

section 14A of the Income Tax, 1961 read with rule 8D. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) has erred in law in deleting the addition of 21,33,556/- made by the Assessing officer on account of disallowance of various expenses. 4. On the facts and in the circumstances of the case