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

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

TDS on Deferred Educators expenses as the\nexpenses related to the current year on the very fact that commission were paid to\nmembers on the contribution collected from the members for the Society. Moreover,\nthere is no provision under the Act to keep the expenses as Deferred, which was the\nexpenditure of the accounting period and in respect

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

TDS, delayed payment of tax and ITR filed late and large refund claimed out of the self- assessment tax. The records show that the assessee has received payment on account of maturity of an insurance policy on which the tax has been deducted by the insurance company at the time of payment of maturity proceeds. The policy was a keyman

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

TDS, delayed payment of tax and ITR filed late and large refund claimed out of the self- assessment tax. The records show that the assessee has received payment on account of maturity of an insurance policy on which the tax has been deducted by the insurance company at the time of payment of maturity proceeds. The policy was a keyman

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

38 of Paper-Book to which our attention was drawn. Thus, Ld. AR made an attempt to impress upon us that the proper amount of TDS was deducted in relation to the transaction of purchase, which is evident from these documents. However, we are unable to accept this contention of Ld. AR. On a careful scrutiny of the documents referred

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A

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

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 2012-13 Q4 26Q 12600 21 9-Jul-22 40 CIT (A), Indore- 2/10070/2020- ITA 261/Ind/2022 JEERABAD BRANCH BPLJ02303A