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

Appeals are allowed

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

section 9(1)(vi)/(vii) of the Act and also as per DTAA.” [Emphasis supplied] 13. Lastly, Ld. AR also relied upon the decision of ITAT, Delhi in Bharti Airtel Limited Vs. ITO(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: Page 31

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

Appeals are allowed

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

section 9(1)(vi)/(vii) of the Act and also as per DTAA.” [Emphasis supplied] 13. Lastly, Ld. AR also relied upon the decision of ITAT, Delhi in Bharti Airtel Limited Vs. ITO(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: Page 31

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)

31 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) 5. Whether the first respondent was correct in holding that for the current assessment year the withholding tax liability should be levied at a higher rate at 20% in accordance with section 206AA of the Act? 6. Whether

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)

31 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) 5. Whether the first respondent was correct in holding that for the current assessment year the withholding tax liability should be levied at a higher rate at 20% in accordance with section 206AA of the Act? 6. Whether

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

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 deducted by the appellant at the rate of 2% under section 194C of the Income-Tax Act, 1961 on the payments made to M/s Hoswin Incinerator Private Limited for collection and disposal of waste. A.4] The assessing officer subsequently passed an order under section 201(1)/201(1A) of the Income-Tax Act, 1961 dated 31

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

section 2 (29BA) of the Act nor it amount to manufacture of an article or a thing. In the instant case, the assessee had set up “windmill” the by using “windmill” the wind gets converted into electricity through the manufacturing process. Hence, it is undisputed that transformation from wind M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013 /A.Y.:07-08 Page

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

1) of HarleenKaur Bhatia &GurvinderKaur Bhatia ITA Nos.150 & 151 /Ind/19 section 10(10D) of the Act by Finance Act 2013 and this amendment was claimed to be prospective in nature placing reliance on various judgements .These submissions of the assessee were found to acceptable by the Ld. Assessing Officer and he took one of the permissible view provided

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

1) of HarleenKaur Bhatia &GurvinderKaur Bhatia ITA Nos.150 & 151 /Ind/19 section 10(10D) of the Act by Finance Act 2013 and this amendment was claimed to be prospective in nature placing reliance on various judgements .These submissions of the assessee were found to acceptable by the Ld. Assessing Officer and he took one of the permissible view provided

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 40(a)(ia) of the Act since the assessee did not make payment in cash to a single person on a single day in excess of Rs.20,000/- and that the assessee did not deduct TDS in respect of various other payments since those payments were not liable for deduction of TDS as per the provisions

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 40(a)(ia) of the Act since the assessee did not make payment in cash to a single person on a single day in excess of Rs.20,000/- and that the assessee did not deduct TDS in respect of various other payments since those payments were not liable for deduction of TDS as per the provisions

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 40(a)(ia) of the Act since the assessee did not make payment in cash to a single person on a single day in excess of Rs.20,000/- and that the assessee did not deduct TDS in respect of various other payments since those payments were not liable for deduction of TDS as per the provisions

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

31-07-2017 56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

31-07-2017 56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

31-07-2017 56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

31-07-2017 56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

31-07-2017 56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1