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 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 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

SHRI CHAMAN KUMAR GOYAL,BADWAHA vs. THE ITO (TDS)-2,INDORE, INDORE

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Chaman Kumar Goyal Ito (Tds)-2 Goyal Oil Mills Barwaha Indore Vs. Barwaha, M.P. (Appellant / Assessee) (Revenue) Pan: Ahvpg 2117 N Assessee By Shri Ram Gilda, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.09.2023 Date Of Pronouncement 09.10.2023

50,00,000/- therefore, as per section 194 IA(2), the assessee was required to deduct TDS @1%. The AO thus

VIJAY KUMAR GOYAL,BARWAHA vs. INCOME TAX OFFICER TDS II INDORE, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Goyal Ito, 48, Narmada Barwala Nfac Vs. Mp Delhi (Appellant / Assessee) (Respondent/ Revenue) Pan: Asrpg8655L Assessee By Shri Ram Gilda, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.05.2024 Date Of Pronouncement 08 .05.2024

50,00,000/- therefore, as per section 194 IA(2), the assessee was required to deduct TDS @1%. The AO thus

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

50,421/- under section 404(2) on account of interest paid to related parties and added the same to the income of the appellant during the year under consideration. The relevant discussion is in para 4 to 4.2 on page 2 of the order. 2.2 The appellant has undertaken a project of construction of a township in the name

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

50,421/- under section 404(2) on account of interest paid to related parties and added the same to the income of the appellant during the year under consideration. The relevant discussion is in para 4 to 4.2 on page 2 of the order. 2.2 The appellant has undertaken a project of construction of a township in the name

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

50,421/- under section 404(2) on account of interest paid to related parties and added the same to the income of the appellant during the year under consideration. The relevant discussion is in para 4 to 4.2 on page 2 of the order. 2.2 The appellant has undertaken a project of construction of a township in the name

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. Aggrieved, the assessee carried matter in first-appeal whereupon the CIT(A) deleted disallowance relatable to the payment of Rs. 20,00,000/- accepting assessee’s argument that the said payment was made in May, 2013 before 01.06.2013 i.e. the date from which the provision of section 194-IA came into the statute. However

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

section 5A/other person as per rule 37BA(2)]\" but to no avail, as claim of TDS of Rs.14,59,120/- relating to spouse was still denied. (copy of relevant page of ITR 2 at page 9 of the Paper Book)\n10. The Assessing Officer (CPC) Bangalore passed another intimation u/s 143(1) on 02.03.2023, processing the revised return filed

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

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- ITA 272/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q3 26Q 1404 21 2-Aug-22 52 CIT (A), Jabalpur- 1/10314/2020- ITA 273/Ind/2022 JHABUA BRANCH BPLJ01645A

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

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- ITA 272/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q3 26Q 1404 21 2-Aug-22 52 CIT (A), Jabalpur- 1/10314/2020- ITA 273/Ind/2022 JHABUA BRANCH BPLJ01645A

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

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- ITA 272/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q3 26Q 1404 21 2-Aug-22 52 CIT (A), Jabalpur- 1/10314/2020- ITA 273/Ind/2022 JHABUA BRANCH BPLJ01645A

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

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- ITA 272/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q3 26Q 1404 21 2-Aug-22 52 CIT (A), Jabalpur- 1/10314/2020- ITA 273/Ind/2022 JHABUA BRANCH BPLJ01645A

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

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- ITA 272/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q3 26Q 1404 21 2-Aug-22 52 CIT (A), Jabalpur- 1/10314/2020- ITA 273/Ind/2022 JHABUA BRANCH BPLJ01645A

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

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- ITA 272/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q3 26Q 1404 21 2-Aug-22 52 CIT (A), Jabalpur- 1/10314/2020- ITA 273/Ind/2022 JHABUA BRANCH BPLJ01645A