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

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

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

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

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

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

37(1) of the Act. In this view of the matter, we find no reason A.Y. 2012-13 Page 11 of 15 to interfere in the order of Ld. CIT(A) and we uphold the same. Hence, this ground of Revenue is dismissed.” Relying upon this decision, the Ld. AR argued that the interest on late payment of TDS

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

section 154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS and not to TCS and it is only Rule 37

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

section 154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS and not to TCS and it is only Rule 37

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -1, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

TDS which is not a permitted expense and the same is being disallowed under provision of section 37 of I.T. Act. In Haji

DCIT 3 (1), BHOPAL vs. M/S NARMADA SWITCHGEAR P LTD , BHOPAL

Accordingly, this ground is also dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2013-14 Dcit-3(1) M/S Narmada Switchgear Bhopal Pvt. Ltd., बनाम/ Plot No.3, Industrial Estate, Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcn0635N Assessee By Shri S.S. Deshpande, Ca Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 09.11.2022 Date Of Pronouncement 03.02.2023

section 37 of the Act. The payments to sister concerns have been made due to their specialized business activities of manufacturing. The appellant has given some work as sub-contract to them. Without making any enquiry, the Ld. A.O. concluded that the part of expenses are not genuine and disallowed 20% of such expenses to prevent some leakage of revenue

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

37 CIT (A), Indore- 2/10077/2020- ITA 258/Ind/2022 KALYANPURA BRANCH BPLJ01657F 2014-15 Q2 26Q 2670 21 9-Jul-22 38 CIT (A), Jabalpur- 1/10246/2020- ITA 259/Ind/2022 RAIPURIYA BRANCH BPLJ01656E 2012-13 Q4 26Q 21600 21 9-Jul-22 39 CIT (A), Indore- 2/10060/2020- ITA 260/Ind/2022 DHULET BRANCH BPLJ01658G

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

37 CIT (A), Indore- 2/10077/2020- ITA 258/Ind/2022 KALYANPURA BRANCH BPLJ01657F 2014-15 Q2 26Q 2670 21 9-Jul-22 38 CIT (A), Jabalpur- 1/10246/2020- ITA 259/Ind/2022 RAIPURIYA BRANCH BPLJ01656E 2012-13 Q4 26Q 21600 21 9-Jul-22 39 CIT (A), Indore- 2/10060/2020- ITA 260/Ind/2022 DHULET BRANCH BPLJ01658G

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

37 CIT (A), Indore- 2/10077/2020- ITA 258/Ind/2022 KALYANPURA BRANCH BPLJ01657F 2014-15 Q2 26Q 2670 21 9-Jul-22 38 CIT (A), Jabalpur- 1/10246/2020- ITA 259/Ind/2022 RAIPURIYA BRANCH BPLJ01656E 2012-13 Q4 26Q 21600 21 9-Jul-22 39 CIT (A), Indore- 2/10060/2020- ITA 260/Ind/2022 DHULET BRANCH BPLJ01658G

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

37 CIT (A), Indore- 2/10077/2020- ITA 258/Ind/2022 KALYANPURA BRANCH BPLJ01657F 2014-15 Q2 26Q 2670 21 9-Jul-22 38 CIT (A), Jabalpur- 1/10246/2020- ITA 259/Ind/2022 RAIPURIYA BRANCH BPLJ01656E 2012-13 Q4 26Q 21600 21 9-Jul-22 39 CIT (A), Indore- 2/10060/2020- ITA 260/Ind/2022 DHULET BRANCH BPLJ01658G

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

37 CIT (A), Indore- 2/10077/2020- ITA 258/Ind/2022 KALYANPURA BRANCH BPLJ01657F 2014-15 Q2 26Q 2670 21 9-Jul-22 38 CIT (A), Jabalpur- 1/10246/2020- ITA 259/Ind/2022 RAIPURIYA BRANCH BPLJ01656E 2012-13 Q4 26Q 21600 21 9-Jul-22 39 CIT (A), Indore- 2/10060/2020- ITA 260/Ind/2022 DHULET BRANCH BPLJ01658G

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

37 CIT (A), Indore- 2/10077/2020- ITA 258/Ind/2022 KALYANPURA BRANCH BPLJ01657F 2014-15 Q2 26Q 2670 21 9-Jul-22 38 CIT (A), Jabalpur- 1/10246/2020- ITA 259/Ind/2022 RAIPURIYA BRANCH BPLJ01656E 2012-13 Q4 26Q 21600 21 9-Jul-22 39 CIT (A), Indore- 2/10060/2020- ITA 260/Ind/2022 DHULET BRANCH BPLJ01658G