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

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

42 of order of FY 2015-16 (AY 2016-17): Page 6 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal, ITA Nos.550 to 552/Ind/2018 - A.Ys.2014-15 to 2016-17 4. Thus, in the above Tables, the AO noted that the assessee has made payments to four (4) non-resident parties, namely (i) HSK Hauskeller & Siegmann, Germany

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

Appeals are allowed

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

Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact

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

Appeals are allowed

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

Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact

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

Appeals are allowed

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

Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

42, Chandralok Extension, of Income Tax, TDS Manishpuri, Indore Indore (Revenue) (Respondent) Revenue by : Shri R.P. Mourya, Sr.DR Assessee by : S/Shri HiteshChimnani & Lalit Jain, CAs Date of Hearing : 01.08.2019 Date of pronouncement : 13.09.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

42, Chandralok Extension, of Income Tax, TDS Manishpuri, Indore Indore (Revenue) (Respondent) Revenue by : Shri R.P. Mourya, Sr.DR Assessee by : S/Shri HiteshChimnani & Lalit Jain, CAs Date of Hearing : 01.08.2019 Date of pronouncement : 13.09.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

42, Chandralok Extension, of Income Tax, TDS Manishpuri, Indore Indore (Revenue) (Respondent) Revenue by : Shri R.P. Mourya, Sr.DR Assessee by : S/Shri HiteshChimnani & Lalit Jain, CAs Date of Hearing : 01.08.2019 Date of pronouncement : 13.09.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years

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.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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank

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

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 DIGTHAN BRANCH BPLJ02616F 2012-13 Q4 26Q 3254 9-Jul-22 CIT (A), Indore- 2/10061/2020- Madhya Pradesh Gramin Bank