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

Appeals are allowed\"

TDS (2020 122 taxmann.com 196 (Delhi – Trib.). We extract\nthe complete order passed by ITAT:\nR.K Panda, Accountant Member. This batch of three\nappeals filed by the assessee are directed against the separate\norders of the CIT(A)-30, New Delhi dated 10-1-2019 confirming\nthe levy of late filing fee u/s 234E

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

Appeals are allowed

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

44 distributors/franchisees from the third parties/customers, or while selling/transferring the pre-paid coupons or starter-kits to the distributors. Section 194-H of the Act is not applicable to the facts and circumstances of this case. Accordingly, the appeals filed by the assessee – cellular mobile service providers, challenging the judgments of the High Courts of Delhi and Calcutta are allowed

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

Appeals are allowed

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

44 distributors/franchisees from the third parties/customers, or while selling/transferring the pre-paid coupons or starter-kits to the distributors. Section 194-H of the Act is not applicable to the facts and circumstances of this case. Accordingly, the appeals filed by the assessee – cellular mobile service providers, challenging the judgments of the High Courts of Delhi and Calcutta are allowed

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

Appeals are allowed

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

44 distributors/franchisees from the third parties/customers, or while selling/transferring the pre-paid coupons or starter-kits to the distributors. Section 194-H of the Act is not applicable to the facts and circumstances of this case. Accordingly, the appeals filed by the assessee – cellular mobile service providers, challenging the judgments of the High Courts of Delhi and Calcutta are allowed

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

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

Appeal is allowed for statistical purposes

section 40(a)(ia) and made disallowance of Rs.\n1,93,28,93,248/-, equivalent to 30% of the very same expenditure of Rs.\n6,44,29,77,492/- on the footing of non-deduction of TDS

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

TDS on the amount of 44 Sanjay Lunawat ITA No.396/Ind/2018 & C.O.No.32/Ind/2018 late payment charges. Further, we find that the amount of late payment charges unilaterally debited by the broker were reversed by the broker itself in the subsequent year i.e. during the previous year 2010-11 relevant to the Assessment Year 2011-12 and were accordingly offered

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B

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

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 ITANo.222 to 328/Ind/2022 Page 4 of 15 21 45 CIT (A), Indore- 2/10066/2020- ITA 266/Ind/2022 TIRLA BRANCH BPLN03116B 2013-14 Q1 26Q 2531 21 9-Jul-22 46 ITA 267/Ind/2022 PADALYAMATA BRANCH BPLN02178B