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

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

section 9(1)(vii) had no application at all. The assessee also submitted that the foreign supplier had deputed his technical persons for installation and no money was separately paid on that account. However, the AO was not satisfied with submission of assessee who insisted that the amount of installation charges was separately mentioned in all documents. Ultimately

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

sections": [ "143(1)", "234B", "234C", "32(1)(ii)", "32(1)(iia)", "32(1)(i)", "115JB", "206CA", "194A", "14A" ], "issues": "Whether the addition made by the AO in the intimation u/s 143(1) was a double addition, and whether the denial of credit for TCS and TDS

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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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 was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services" under Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that

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 was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services" under Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that

ITO 2(5), INDORE vs. M/S I PARADISE INFOMEDIA P LTD., INDORE

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

32,022/- as ‘ business promotion expenses’ under other expenses in the P&L account. On 02.03.2016, the assessee was asked as to why TDS has not been made at the time of payment in terms of Provision of Section

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

32 inquiry. Though the commissioner has jurisdiction to invoke the provision of section 263 even when the AO has conducted inquiry and taken a view but the said jurisdiction and power of commissioner is restricted only in the case, where the view taken by the AO is absolutely wrong and against provision of law. No such allegation has been made

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

TDS.” 2. At the time of hearing Ld. AR of the assesse has stated at bar that due to smallness of disallowance the assessee does not press ground no.2 of the grounds of appeal and the same may be dismissed as not pressed. Ld. DR has raised no objection if ground no.2 of the assesse’s appeal is dismissed

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

32 Karnataka. The decisions of the High Courts of Andhra Pradesh, Orissa, Allahabad, Kerala, Karnataka, Punjab & Haryana, Rajasthan and Patna are to the effect that the payments made for purchasing stock-in-trade or raw materials should also be regarded as expenditure for the purpose of Section 40A(3). The only discordant note struck on this aspect

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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D

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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D

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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D

M.P.GRAMIN BANK ,AMZERA 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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D

M.P.GRAMIN BANK ,SINGHANA 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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D

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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D

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

32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 CIT (A), Jabalpur- 1/10253/2020- ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 21 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D