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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under section 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under section 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

5. We have considered the rival submissions as well as the relevant material on record. Since the assessee has raised a legal issue regarding validity of the order passed under section 271D as barred by limitation, therefore, we first take up the issue of limitation. The Additional CIT has initiated the penalty proceedings under section 271D by issuing the show

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

5. We have considered the rival submissions as well as the relevant material on record. Since the assessee has raised a legal issue regarding validity of the order passed under section 271D as barred by limitation, therefore, we first take up the issue of limitation. The Additional CIT has initiated the penalty proceedings under section 271D by issuing the show

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section 5

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section 5

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

Appeals are allowed

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

5. Ld. AR next submitted that the first issue regarding liability of TDS u/s 194H on the discount allowed to the distributors of sim cards/recharge vouchers has been finally settled by Hon’ble Apex Court in Bharti Cellular Ltd. Vs. ACIT (2024) 160 taxmann.com 12 (SC) in favour of assessee, the concluding para of judgement is re-produced below: Page

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

Appeals are allowed

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

5. Ld. AR next submitted that the first issue regarding liability of TDS u/s 194H on the discount allowed to the distributors of sim cards/recharge vouchers has been finally settled by Hon’ble Apex Court in Bharti Cellular Ltd. Vs. ACIT (2024) 160 taxmann.com 12 (SC) in favour of assessee, the concluding para of judgement is re-produced below: Page

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

Appeals are allowed

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

5. Ld. AR next submitted that the first issue regarding liability of TDS u/s 194H on the discount allowed to the distributors of sim cards/recharge vouchers has been finally settled by Hon’ble Apex Court in Bharti Cellular Ltd. Vs. ACIT (2024) 160 taxmann.com 12 (SC) in favour of assessee, the concluding para of judgement is re-produced below: Page

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)

5 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) 2. He failed to appreciate and ought to have held that payment of roaming charges does not amount to royalty u/s 9(1)(vi) red with Explanation 6; 3. Without prejudice, retrospective amendment under the Act cannot fasten a TDS liability

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)

5 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) 2. He failed to appreciate and ought to have held that payment of roaming charges does not amount to royalty u/s 9(1)(vi) red with Explanation 6; 3. Without prejudice, retrospective amendment under the Act cannot fasten a TDS liability

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS of Rs.72,87,370/- was allowed and the refund was determined at Rs.11,61,797/-. 7. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)'). The CIT(A), by order dated 18.12.2023, dismissed the appeal. The assessee thereupon approached the Tribunal. The Tribunal, by the impugned order dated

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

c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1), (4) The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. —For the purposes of this section, — (a) "undisclosed

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS of Rs.72,87,370/- was allowed and the refund was determined at Rs.11,61,797/-. 7. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)'). The CIT(A), by order dated 18.12.2023, dismissed the appeal. The assessee thereupon approached the Tribunal. The Tribunal, by the impugned order dated

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS of Rs.72,87,370/- was allowed and the refund was determined at Rs.11,61,797/-. 7. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)'). The CIT(A), by order dated 18.12.2023, dismissed the appeal. The assessee thereupon approached the Tribunal. The Tribunal, by the impugned order dated

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

section 94; (b) the income of a deductee being an association of persons or a trust is assessable in the hands of members of the association of persons, or in the hands of trustees, as the case may be, (c) the income from an asset held in the name of a deductee, being a partner of a firm

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

section 94; (b) the income of a deductee being an association of persons or a trust is assessable in the hands of members of the association of persons, or in the hands of trustees, as the case may be, (c) the income from an asset held in the name of a deductee, being a partner of a firm

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

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

1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall Page 7 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 8 of 12 be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions if he proves that there