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

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

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

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, the appeal filed by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

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&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

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&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

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&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

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&

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C

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

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

TDS and having not deducted, there was a failure on the part of assessee. Accordingly, the AO treated the assessee as defaulter in terms of section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C

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

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

TDS and having not deducted, there was a failure on the part of assessee. Accordingly, the AO treated the assessee as defaulter in terms of section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C

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

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

TDS and having not deducted, there was a failure on the part of assessee. Accordingly, the AO treated the assessee as defaulter in terms of section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C