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

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

TDS with interest in terms of section 201 from assessee but it is not at all a case where the assessee has agreed under any agreement or arrangement to bear the tax liability of non-resident. Ld. AR submitted that the non-residents are liable to their own tax liabilities on impugned payments, if any, in India. Therefore, in such

PRAHLAD DAS GOYAL,BHOPAL vs. DCIT - 1(1) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Prahlad Das Goyal, Dcit/Acit 1(1) 18, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3494L Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 04.08.2025

28 on principles of commercial accounting. The payments made for purchases would also be covered by the word 'expenditure' and such payments can be disallowed if they are made in cash in the sums exceeding the amount specified under section 40A(3). We have earlier observed that Rule 6DD has to be read along with Section 40A(3). The Rule

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

Appeals are allowed

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

TDS) reported in (2016) 67 taxmann.com 223. The issue considered therein was in respect of payment towards call interconnectivity charged for call transmission on foreign network. The Tribunal therein, on applying ratios pronounced in the above referred decisions, held it not as ‘Royalty’. Therefore in our opinion, the Payments made by the assessee in lieu of services provides

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

Appeals are allowed

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

TDS) reported in (2016) 67 taxmann.com 223. The issue considered therein was in respect of payment towards call interconnectivity charged for call transmission on foreign network. The Tribunal therein, on applying ratios pronounced in the above referred decisions, held it not as ‘Royalty’. Therefore in our opinion, the Payments made by the assessee in lieu of services provides

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

Appeals are allowed

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

TDS) reported in (2016) 67 taxmann.com 223. The issue considered therein was in respect of payment towards call interconnectivity charged for call transmission on foreign network. The Tribunal therein, on applying ratios pronounced in the above referred decisions, held it not as ‘Royalty’. Therefore in our opinion, the Payments made by the assessee in lieu of services provides

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)

28 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) with Hongkong and hence the view taken by the Tribunal (supra) with regard to the clause (iii) of Explanation 2 below section 9(1)(vi) would apply if we were to also interpret the same provision. But article

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)

28 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) with Hongkong and hence the view taken by the Tribunal (supra) with regard to the clause (iii) of Explanation 2 below section 9(1)(vi) would apply if we were to also interpret the same provision. But article

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first- appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: “….. Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first- appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: “….. Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first- appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: “….. Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar

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

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

TDS on the payments made to such non-residents, on account of the activities carried out by the agents of such non-residents in India. I.T.A No. 100/Ind/2018 A.Y. 2015-16 Page No 15 Tesla Transformers Ltd. vs. ITO (International Taxation) Attribution of profits So far as attribution of profits in India is concerned, there can be no hard

M.P.GRAMIN BANK ,PIPLIYA 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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-

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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-

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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-

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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-

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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-

M.P.GRAMIN BANK ,AJANDA 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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-

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

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 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 21 9-Jul-22 31 CIT (A), Jabalpur- 1/10248/2020-