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

41,87,500/- aggregating to Rs. 3,35,00,000/-, the assessee' contention has Page 18 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year 2012-13 / Q2 – 24Q & Q3-24Q] been that it was not required to deduct TDS, because the payments made to each seller was less than the prescribed limit

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

Appeals are allowed\"

TDS\nstatements within the time specified in sub-section (3) of section\n200 of the Income-Tax Act, 1961 and consequently, no late fee\nunder s.234E was leviable.\n5. That, the appellant further craves leave to add, alter and/or\namend any of the foregoing grounds of appeal as and when\nconsidered necessary\".\n3.\nRecord of Hearing\n3.1 The hearing

PATIDAR BUILDER PVT LTD,BHOPAL vs. AO, BHOPAL, BHOPAL

Appeal is allowed partly

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Patidar Builder Pvt. Ltd. Assessing Officer E-4/382 Arera Colony, (Jcit-Range-2, Bhopal) बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacp8931A Assessee By Shri Pankaj Shah & Soumya Bumb, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

section 41(1) is not sustainable and we delete the same. This ground is thus allowed. Ground No. 4: 17. In this ground, the assessee challenges the disallowance of Rs. 1,29,648/- made by AO and upheld by CIT(A) out of deduction of interest expenditure claimed by assessee u/s 36(1)(iii). 18. Ld. AR drew

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

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

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. ABHINAV ENTERPRISES,INDORE vs. PCIT-2, INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 M/S. Abhinav Enterprises, Pr. Commissioner Of 85, Income-Tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan : Aanfa6300Q Assessee By Shri S.S.Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.02.2024 Date Of Pronouncement 11.03.2024

section 41(1).” (c) Paper-Book Page 34-36 – The AO repeated same notice u/s 142(1) on 25.01.2017 requiring assessee to submit the very same details/ documents. (d) Paper-Book Page 37-39 – The assessee filed replies vide letter dated 01.02.2017: “3. Regarding filing of complete details with regard to Contract Receipts along with agreement and other documentary evidences

MAAN ALUMINIUM LTD.,PITHAMPUR vs. ITO (IT & TP), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Maan Aluminium Ltd. Ito (It & Tp), 427, Orbit Mall, Bhopal बनाम/ 4Th Floor, Ab Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aapcm 0088 C / Tan: Bplm 07361 E Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2023 Date Of Pronouncement 31.03.2023

TDS and having not deducted so, there was a failure on the part of assessee. Accordingly, Ld. AO treated the asssessee as defaulter in terms of section 201(1)/(1A) and created demand of tax and interest as per working made in Para No. 8 of his order. CIT(A)’s Order: 5. During first-appeal, Ld. CIT(A) made

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 41(1) of the Income-Tax Act, 1961. Likewise, in reply to the question No. 10t I had declared undisclosed income, to the extent of Rs.65,76,375/- on account of unexplained investment in certain property at Surat. Finally, in reply to question No.11, I had declared undisclosed income to the extent of Rs.1,24,00,000/- on account

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022

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

41 CIT (A), Indore- 2/10057/2020- ITA 262/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q4 26Q 6260 21 9-Jul-22 42 CIT (A), Indore- 2/10075/2020- ITA 263/Ind/2022 AHOD BRANCH BPLJ02324A 2014-15 Q2 26Q 1000 21 9-Jul-22 43 CIT (A), Indore- 2/10074/2020- ITA 264/Ind/2022 RAJOD BRANCH BPLJ01652A 2014-15 Q3 26Q 1000 21 9-Jul-22 44 ITA 265/Ind/2022