SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

4) to assessee. Such contracts are eligible for deduction under section 80-IA and same is applicable in case of work allotted by Government corporation/Government bodies also. 13.10 We also extend the support and guidance from order of Mumbai Tribunal in the case of Bhinmal Contractors Property and Land Developers (P.) Ltd. Vs. ACIT/DCIT reported in 93 taxmann.com 296 wherein

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

4) to assessee. Such contracts are eligible for deduction under section 80-IA and same is applicable in case of work allotted by Government corporation/Government bodies also. 13.10 We also extend the support and guidance from order of Mumbai Tribunal in the case of Bhinmal Contractors Property and Land Developers (P.) Ltd. Vs. ACIT/DCIT reported in 93 taxmann.com 296 wherein

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

4) to assessee. Such contracts are eligible for deduction under section 80-IA and same is applicable in case of work allotted by Government corporation/Government bodies also. 13.10 We also extend the support and guidance from order of Mumbai Tribunal in the case of Bhinmal Contractors Property and Land Developers (P.) Ltd. Vs. ACIT/DCIT reported in 93 taxmann.com 296 wherein

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

4) to assessee. Such contracts are eligible for deduction under section 80-IA and same is applicable in case of work allotted by Government corporation/Government bodies also. 13.10 We also extend the support and guidance from order of Mumbai Tribunal in the case of Bhinmal Contractors Property and Land Developers (P.) Ltd. Vs. ACIT/DCIT reported in 93 taxmann.com 296 wherein

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

4) to assessee. Such contracts are eligible for deduction under section 80-IA and same is applicable in case of work allotted by Government corporation/Government bodies also. 13.10 We also extend the support and guidance from order of Mumbai Tribunal in the case of Bhinmal Contractors Property and Land Developers (P.) Ltd. Vs. ACIT/DCIT reported in 93 taxmann.com 296 wherein

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)

4 ITA 94 to 96/JP/2013 & 917/JP/2012_ Idea Cellular Ltd. Vs. ITO(TDS) of this is not fees for technical services as envisaged in Section

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)

4 ITA 94 to 96/JP/2013 & 917/JP/2012_ Idea Cellular Ltd. Vs. ITO(TDS) of this is not fees for technical services as envisaged in Section

M/S. ALANKAR JEWELLWER,VIDISHA vs. THE ACIT- II, VIDISHA

In the result, appeal filed by the assessees in

Bench: Rajpal Yadav Hon'Ble & Shri Manish Boradvirtual Hearing Assessment Year:2016-17 M/S. Alankar Jewellers Acit-Ii Nikasha Road, Vidisha Bhopal बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D It(Ss)A No.205/Ind/2019 Assessment Year:2016-17 Acit-Ii M/S. Alankar Jewellers Bhopal Nikasha Road, Vidisha बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D Appellant By Shri S.S. Deshpande, Ar Respondent By Shri S.S. Mantri, Cit-Dr Date Of Hearing: 08.06.2021 Date Of Pronouncement: 01.09.2021 आदेश / O R D E R Per Manish Borad:

TDS thereon. On perusal of these bills and invoices it was found that few of the bills on which TDS was deducted were paid much before the date of search. Therefore, these quantities cannot be termed as afterthought. Thus it is held that the AO was not justified in making an addition of 5685.92 gms of gold jewellery from

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

section 200A where the date of filing of TDS statement and date of intimation are much prior to 1- 6-2015:- (i) Prakash Industries Ltd. v. DCIT [IT Appeal Nos.5865 to 5869 (Delhi) of 2016, dated 29-7-2019]; (ii) Ajvin Infotech (P.) Ltd. v. Dy. CIT [IT Appeal Nos. 2305 & 2306 (Delhi) of 2017, dated 4

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

section 200A where the date of filing of TDS statement and date of intimation are much prior to 1- 6-2015:- (i) Prakash Industries Ltd. v. DCIT [IT Appeal Nos.5865 to 5869 (Delhi) of 2016, dated 29-7-2019]; (ii) Ajvin Infotech (P.) Ltd. v. Dy. CIT [IT Appeal Nos. 2305 & 2306 (Delhi) of 2017, dated 4

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

Appeals are allowed

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

4 ITA 94 to 96/JP/2013 & 917/JP/2012_ Idea Cellular Ltd. Vs. ITO(TDS) of this is not fees for technical services as envisaged in Section

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

Appeals are allowed

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

4 ITA 94 to 96/JP/2013 & 917/JP/2012_ Idea Cellular Ltd. Vs. ITO(TDS) of this is not fees for technical services as envisaged in Section

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

Appeals are allowed

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

4 ITA 94 to 96/JP/2013 & 917/JP/2012_ Idea Cellular Ltd. Vs. ITO(TDS) of this is not fees for technical services as envisaged in Section

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

4 of 24 3. Ld. Sr. counsel has fairly submitted that though in the judgment relied by him the Tribunal has considered Rule 37BA which is relevant for the credit of TDS whereas the Rule 37-I of the Income Tax Rules is relevant for credit for Tax Collected at Source(TCS) however the under line principles for both

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

4 of 24 3. Ld. Sr. counsel has fairly submitted that though in the judgment relied by him the Tribunal has considered Rule 37BA which is relevant for the credit of TDS whereas the Rule 37-I of the Income Tax Rules is relevant for credit for Tax Collected at Source(TCS) however the under line principles for both

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

section 200A where the date of filing of TDS statement\nand date of intimation are much prior to 1-6-2015:-\n(i)\nPrakash\nIndustries Ltd. v. DCIT [IT Appeal\nNos.5865 to 5869 (Delhi) of 2016, dated 29-7-\n2019];\n(ii)\nAjvin Infotech (P.) Ltd. v. Dy. CIT [IT Appeal Nos.\n2305 & 2306 (Delhi) of 2017, dated 4

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

4. A TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

4. A TDS survey under Section 133A of the Income Tax, 1961 was carried out on 05.11.2019. During the course