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

Appeals are allowed\"

27, it was further held that the impugned\nnotices under section 200A of the Act were for computation and\nintimation for payment of fees under section 234E of the Act as\nthey relate for the period of tax deducted at source prior to 1-6-\n2015 were being set aside.\n15. In other words, the Hon'ble High Court

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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 u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

27,509/- [consisting of TDS + Interest uptill the date of passing order]. Aggrieved, the assessee carried matter in first-appeal but did not get any success. Now, the assessee has come in next appeal before us. 3. Ld. AR for assessee at first carried us to following para of order passed by AO: “In view of the provisions of Section

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

27 ITA 248/Ind/2022 JHABUA BRANCH BPLJ01572E 2012-13 Q4 26Q 26400 CIT (A), Ujjain/10040/2020-21 9-Jul-22 28 ITA 249/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q3 26Q 3260 CIT (A), Ujjain/10042/2020-21 9-Jul-22 29 CIT (A), Indore- 2/10078/2020- ITA 250/Ind/2022 JIBAT BRANCH BPLJ01644G 2014-15 Q2 26Q 6800 21 9-Jul-22 30 CIT (A), Jabalpur- 1/10247/2020- ITA 251/Ind/2022

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

27 ITA 248/Ind/2022 JHABUA BRANCH BPLJ01572E 2012-13 Q4 26Q 26400 CIT (A), Ujjain/10040/2020-21 9-Jul-22 28 ITA 249/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q3 26Q 3260 CIT (A), Ujjain/10042/2020-21 9-Jul-22 29 CIT (A), Indore- 2/10078/2020- ITA 250/Ind/2022 JIBAT BRANCH BPLJ01644G 2014-15 Q2 26Q 6800 21 9-Jul-22 30 CIT (A), Jabalpur- 1/10247/2020- ITA 251/Ind/2022

M.P.GRAMIN BANK ,SUSARI vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

27 ITA 248/Ind/2022 JHABUA BRANCH BPLJ01572E 2012-13 Q4 26Q 26400 CIT (A), Ujjain/10040/2020-21 9-Jul-22 28 ITA 249/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q3 26Q 3260 CIT (A), Ujjain/10042/2020-21 9-Jul-22 29 CIT (A), Indore- 2/10078/2020- ITA 250/Ind/2022 JIBAT BRANCH BPLJ01644G 2014-15 Q2 26Q 6800 21 9-Jul-22 30 CIT (A), Jabalpur- 1/10247/2020- ITA 251/Ind/2022

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

27 ITA 248/Ind/2022 JHABUA BRANCH BPLJ01572E 2012-13 Q4 26Q 26400 CIT (A), Ujjain/10040/2020-21 9-Jul-22 28 ITA 249/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q3 26Q 3260 CIT (A), Ujjain/10042/2020-21 9-Jul-22 29 CIT (A), Indore- 2/10078/2020- ITA 250/Ind/2022 JIBAT BRANCH BPLJ01644G 2014-15 Q2 26Q 6800 21 9-Jul-22 30 CIT (A), Jabalpur- 1/10247/2020- ITA 251/Ind/2022

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

27 ITA 248/Ind/2022 JHABUA BRANCH BPLJ01572E 2012-13 Q4 26Q 26400 CIT (A), Ujjain/10040/2020-21 9-Jul-22 28 ITA 249/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q3 26Q 3260 CIT (A), Ujjain/10042/2020-21 9-Jul-22 29 CIT (A), Indore- 2/10078/2020- ITA 250/Ind/2022 JIBAT BRANCH BPLJ01644G 2014-15 Q2 26Q 6800 21 9-Jul-22 30 CIT (A), Jabalpur- 1/10247/2020- ITA 251/Ind/2022