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

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

45,245 5 Scholz Singapore Pte Ltd, 3,25,78,365 Singapore 4. Ld. AO observed that the assessee has made transactions through Indian agents of non-resident payees, as mentioned in last column of the above Table; therefore the non-residents payees were having a Business- Connection (“BC”) in India in terms of section 9 of the Income

CENTRAL INDIA ACADEMY ,DEWAS vs. THE4 PCIT-1,INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Central India Academy, Pcit-1, 1, Bhopal Road, Indore बनाम/ Jetpura, Vs. Dewas (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaac4091Q Assessee By Ms. Ruchira Negi, Adv. & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.01.2024 Date Of Pronouncement 14.03.2024

45), there should not be any problem in giving deduction to assessee when the document reveals an expenditure? Needless to mention that the assessee has deducted TDS out of the rent paid to payees and the data of TDS is also on record of department. Further, the PAN data of payees have also been provided by assessee in response

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

45-46 of Paper-Book) and the assessee has debited this payment of Rs. 10,00,000/- in Trading A/c of the financial year 2015-16 relevant to AY 2016-17 under consideration by way of “purchase”. Therefore, the deduction of TDS by “Shri Anchit Goyal” on 06.10.2022 (falling in the financial year 2022-23) is nothing to do with

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

M.P.GRAMIN BANK ,ALI ,DHAR 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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH

M.P.GRAMIN BANK ,BHABHRA 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

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 2012-13 Q3 26Q 2280 CIT (A), Ujjain/10034/2020-21 9-Jul-22 47 CIT (A), Indore- 2/10086/2020- ITA 268/Ind/2022 RAJGARH BRANCH BPLJ01649E 2014-15 Q4 26Q 34600 21 9-Jul-22 48 ITA 269/Ind/2022 MEGHNAGAR BRANCH