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

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 92C (2), it was claimed that the transaction is within tolerance band of +/-5% Margin. 2.6.1. We find that there is no dispute between TPO and the assessee as regards the method, which is CPM and benchmarking based on internal comparable. The only dispute whether the assessee has justified for considering the aggregation of all the projects with

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 92C (2), it was claimed that the transaction is within tolerance band of +/-5% Margin. 2.6.1. We find that there is no dispute between TPO and the assessee as regards the method, which is CPM and benchmarking based on internal comparable. The only dispute whether the assessee has justified for considering the aggregation of all the projects with

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 92C (2), it was claimed that the transaction is within tolerance band of +/-5% Margin. 2.6.1. We find that there is no dispute between TPO and the assessee as regards the method, which is CPM and benchmarking based on internal comparable. The only dispute whether the assessee has justified for considering the aggregation of all the projects with

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 92C (2), it was claimed that the transaction is within tolerance band of +/-5% Margin. 2.6.1. We find that there is no dispute between TPO and the assessee as regards the method, which is CPM and benchmarking based on internal comparable. The only dispute whether the assessee has justified for considering the aggregation of all the projects with

KAILASHCHANDRA KHANDELWAL,SENDHWA vs. PR. CIT -2, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Kailash Khandelwal Pr. Cit-2, Prop. M/S. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. Acmpk2991E Appellant By Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, Ars Revenue By Shri S.B. Prasad, Cit-Dr

TDS or depositing the tax with Government. [PB 146] 2 15 Confirmations of all Confirmations along with copy of unsecured loans ledger accounts were submitted. taken. [PB 83-116, 146] Confirmations for the large squared up loans in the specified format. [PB 142] 3 16 Details of interest Details of the interest earned earned on the loans were submitted along

RAJESH KUMAR AGRAWAL,DEWAS vs. ITO DEWAS, DEWAS

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2015-16 Rajesh Kumar Agrawal, Ito 105, Agra Mumbai Road, Dewas बनाम/ Dewas Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abopa3336J Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 22.12.2025

TDS) and thereby assessed total income at Rs. 54,23,990/-. Aggrieved, the assessee carried matter in first-appeal but did not get any relief. Still aggrieved, the assessee has come in next appeal before us. 4. Ld. AR for assessee made a straightforward submission. He invited our attention to following Provisos to section

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022

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

54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 CIT (A), Indore- 2/10114/2020- ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 21 2-Aug-22 57 CIT (A), Indore- 2/10134/2020- ITA 278/Ind/2022