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

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

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal

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

48,97,638/- was imposed under Section 271AAA of the Act @ 10% of the concealed income, which was, in turn, confirmed by the Ld. CIT(A). Hence, the instant appeal before us. 4. On 29.12.2009, the following show cause notice under Section 271D r.w.s. 274 of the Act was issued upon the assessee: “Whereas in the course of proceedings before

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

TDS u/s 194-IA by assessee and consequently the disallowance is attracted in the hands of assessee qua such payment. 5. Payment of Rs. 9,00,000/-: 5.1 This payment was made against purchase of another land admeasuring 4.97 acres located at Badwai. 5.2 Ld. AR referred Page 48-55 of Paper-Book where the registered sale- deed of land

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-

M.P.GRAMIN BANK ,MHAIDPUR 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

48 ITA 269/Ind/2022 MEGHNAGAR BRANCH BPLJ01667B 2012-13 Q4 26Q 10200 CIT (A), Ujjain/10035/2020-21 9-Jul-22 49 CIT (A), Indore- 2/10082/2020- ITA 270/Ind/2022 SARANGI BRANCH BPLJ02612B 2012-13 Q4 26Q 5146 21 9-Jul-22 50 CIT (A), Indore- 1/10085/2020- ITA 271/Ind/2022 TEHKUKSHIDIST BRANCH BPLJ01618B 2012-13 Q2 26Q 7200 21 2-Aug-22 51 CIT (A), Indore- 1/10087/2020-