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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

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 on such payments would, therefore, be deductible under Section 194J of the Act.” [Emphasis Supplied] 1.7.6] Further, the Hon’ble Madras High Court in the case of Skycell Communications Ltd. v. DCIT as reported in [2001] 251 ITR 53 (Madras) has categorically held that the facility which remains the same irrespective of the customer shall not partake the nature

M/S PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

251 ITR 595 (Del.)(FB) …….the inevitable conclusion is that whenever the question of taxability of income from a new source of income is concerned, which had not been considered by the Assessing Officer, the jurisdiction to deal with the same in appropriate cases may be dealt with under section 147/148 and section 263, if requisite conditions are fulfilled

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

251 ITR 595 (Del.)(FB) …….the inevitable conclusion is that whenever the question of taxability of income from a new source of income is concerned, which had not been considered by the Assessing Officer, the jurisdiction to deal with the same in appropriate cases may be dealt with under section 147/148 and section 263, if requisite conditions are fulfilled

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

251 ITR 595 (Del.)(FB) …….the inevitable conclusion is that whenever the question of taxability of income from a new source of income is concerned, which had not been considered by the Assessing Officer, the jurisdiction to deal with the same in appropriate cases may be dealt with under section 147/148 and section 263, if requisite conditions are fulfilled

CHIEF MUNICIPAL OFFICER, NAGAR PALIKA,PITHAMPUR vs. ITO, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Chief Municipal Officer, Acit (Tds) Nagar Palika, Opposite Indore बनाम/ Bajaj Tempo, Sector No.1 Vs. Pithampur (Assessee/Appellant) (Revenue/Respondent) Tan: Bplc01981A Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 27/02/2026

TDS @ 10% u/s 194J of the Act on professional services provided by the above persons for financial year under consideration.” 4. Thereafter, Ld. AR carried us to following paras of order passed by CIT(A): “5.1. In the instant case, total non-compliance on the part of the appellant leaves me with no option other than to decide the appeal

HUSAIN KOHAWALA,KUKSHI DISTT. DHAR vs. COMMISSIONER OF APPEAL, NFAC

The appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihusain Kohawala, Cit (A), Saifiya Marg Bohra Mohalla, Nfac, Near Macchi Darwaza, Delhi Kukshi, Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkrpk6392P Assessee By Shri Parag Jain, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.10.2024 Date Of Pronouncement 11.10.2024 O R D E R Per Vijay Pal Rao, Jm:

TDS Income 1 Vodafone Idea Limited 1,72,841 35/- 10,468/- 2 M. P Online Limited 6,956.84/- 349/- Total 1,79,798.19/- 10,817/- 5.5 Verification of the return reveals that the appellant has disclosed his commission income in the return of income. Further, analysis of bank account, reveals that cash deposits during demonetization period as under

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

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 M/S Bharti Airtel Limited Cit-(Tds) बनाम Indore Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Bplb1146F Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 04.08.2022 Date Of Pronouncement 14.09.2022 आदेश / / O R D E R O R D E R / / O R D E R O R D E R

section 263 by saying that the Ld. AO has not examined the issue of TDS out of roaming charges? (ii) Ld. AR submitted that the Assistant Commissioner of Income-tax, TDS- Circle, Indore conducted enquiries in the matter of TDS out of impugned roaming-charges paid by assessee, which is very much evident from the following documents placed at Page

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad

section 50C of the Act of Rs.35,46,018/-. The A.O. made addition of Rs.3,70,000/- in respect of the loans taken from his children. Further, the A.O. made disallowance of interest paid on term loan of Rs.9,38,756/-, disallowance of agricultural income of Rs.2 lakhs, cash deposited in the bank of Rs.7 lakhs, purchase of shares

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad

section 50C of the Act of Rs.35,46,018/-. The A.O. made addition of Rs.3,70,000/- in respect of the loans taken from his children. Further, the A.O. made disallowance of interest paid on term loan of Rs.9,38,756/-, disallowance of agricultural income of Rs.2 lakhs, cash deposited in the bank of Rs.7 lakhs, purchase of shares

JAYA GARG,INDORE vs. INCOME TAX OFFICER, NFAC

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Ms.Jaya Garg, Income-Tax Officer, C-4-C-5, Shvkripa Colony, Nfac, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtpg4247L Assessee By Shri Pankaj Shah & Shri Soumya Bumb, Ars Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 22.08.2024 Date Of Pronouncement 30.08.2024

TDS as high as Rs. 100.68 lacs. All these details were before lower-authorities but they have not been controverted except giving a general remark that “J” is a shell company operated by Shri Sharad Darak. The assessee has discharged primary onus cast upon it to satisfy the requirement of section 68. The revenue authorities are unable to negate