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

Appeals are allowed\"

section 200A where the date of filing of TDS statement\nand date of intimation are much prior to 1-6-2015:-\n(i)\nPrakash\nIndustries Ltd. v. DCIT [IT Appeal\nNos.5865 to 5869 (Delhi) of 2016, dated 29-7-\n2019];\n(ii)\nAjvin Infotech (P.) Ltd. v. Dy. CIT [IT Appeal Nos.\n2305 & 2306 (Delhi) of 2017, dated

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

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

Appeals are allowed

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

26 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. Explanation 2 below section 9(1)(vi) would apply if we were to also interpret the same provision. But article 12.3(a) is worded as below : "The term ‘royalties’ as used in this article means : (a)payments of any kind

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

Appeals are allowed

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

26 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. Explanation 2 below section 9(1)(vi) would apply if we were to also interpret the same provision. But article 12.3(a) is worded as below : "The term ‘royalties’ as used in this article means : (a)payments of any kind

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

Appeals are allowed

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

26 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. Explanation 2 below section 9(1)(vi) would apply if we were to also interpret the same provision. But article 12.3(a) is worded as below : "The term ‘royalties’ as used in this article means : (a)payments of any kind

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), New Delhi, ITA No. 3593 to 3596/Del/2012 order dated 17.03.2016 holding that roaming charges neither constituted FTS nor Royalty, as under: “25. Issue No. 1 WHETHER THE PAYMENT OF IUC BY ASSESSEE TO FTOS ARE TAXABLE AS FEE FOR TECHNICAL SERVICES U/S. 9(1)(vii) OF THE ACT. (As the Section 9(1)(vii) has already been extracted

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), New Delhi, ITA No. 3593 to 3596/Del/2012 order dated 17.03.2016 holding that roaming charges neither constituted FTS nor Royalty, as under: “25. Issue No. 1 WHETHER THE PAYMENT OF IUC BY ASSESSEE TO FTOS ARE TAXABLE AS FEE FOR TECHNICAL SERVICES U/S. 9(1)(vii) OF THE ACT. (As the Section 9(1)(vii) has already been extracted

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (26

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (26

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (26

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (26

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (26

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (26

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

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

section 9(1)(i) of the Act for reference: Income deemed to accrue or arise in India. 9. (1) The following incomes shall be deemed to accrue or arise in India :— I.T.A No. 100/Ind/2018 A.Y. 2015-16 Page No 13 Tesla Transformers Ltd. vs. ITO (International Taxation) (i) all income accruing or arising, whether directly or indirectly, through or from

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

26, Q-1, Q-2 & Q-3) Appellants by Shri Subhash Chand Jain AR Respondent by Shri Harshit Bari, Sr. DR Date of Hearing: 25.06.2021 Date of Pronouncement: 25.06.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeals are at the instance of assessee and are directed against the orders of Ld. Commissioner of Income

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

26, Q-1, Q-2 & Q-3) Appellants by Shri Subhash Chand Jain AR Respondent by Shri Harshit Bari, Sr. DR Date of Hearing: 25.06.2021 Date of Pronouncement: 25.06.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeals are at the instance of assessee and are directed against the orders of Ld. Commissioner of Income