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 KHALID AMAN,BHOPAL vs. THE PCIT-2, BHOPAL, BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

56(2)(vii)(b) arising from the transactions of purchase of three properties by the assessee had escaped assessment. Ld. AR submitted that the Issue No. 2 raised by Ld. PCIT was neither a reason of re- opening nor a matter which was considered by Ld. AO during the course of re-assessment proceeding in terms of the main body

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

TDS return/statement because enabling clause (c) of sub-section (1) of section 200A have been inserted w.e.f. 01.06.2015 and before this amendment w.e.f 01.06.2015 there was no enabling provision in the Act u/s 200A of the Act for raising demand in respect of levy of fees u/s 234E of the Act. 15. We are of the considered opinion 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

TDS return/statement because enabling clause (c) of sub-section (1) of section 200A have been inserted w.e.f. 01.06.2015 and before this amendment w.e.f 01.06.2015 there was no enabling provision in the Act u/s 200A of the Act for raising demand in respect of levy of fees u/s 234E of the Act. 15. We are of the considered opinion that

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44,935 respectively and therefore, short deduction demand is raised amounting to Rs. 36,706/- and 29,935 respectively by Ld. AO. In regard to this we strongly disagree with the demand raised. It is respectfully submitted that

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44,935 respectively and therefore, short deduction demand is raised amounting to Rs. 36,706/- and 29,935 respectively by Ld. AO. In regard to this we strongly disagree with the demand raised. It is respectfully submitted that

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44,935 respectively and therefore, short deduction demand is raised amounting to Rs. 36,706/- and 29,935 respectively by Ld. AO. In regard to this we strongly disagree with the demand raised. It is respectfully submitted that

THE DY. CIT 4(1), INDORE vs. M/S. VIJAYSHRI PACKAGING LTD. , INDORE

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year: 2015-16 M/S. Vijayshri Packaging Dcit-4(1), Vs. Limited, 34-C/2, Industrial Estate Laxmi Indore Bai Nagar, Indore (Revenue ) (Appellant) Pan No.Aabcv0048B C.O.No.11/Ind/2020 Assessment Year: 2015-16 M/S. Vijayshri Packaging Vs. Dcit-4(1), Limited, 34-C/2, Industrial Estate Indore Laxmi Bai Nagar, Indore (Appellant) (Revenue ) Pan No. Aabcv0048B Revenue By Shri Lal Chand, Cit Appellant By S/Shri Ajay Tulsiyan & Ranjan Agrawal, Cas Date Of Hearing 12.01.2021 Date Of Pronouncement 09.02.2021 O R D E R

56(2)(viib) of the Act, various documents to prove the creditworthiness of the three investors and genuineness of the transactions and the written submissions filed before First Appellate Authority. Ld. Counsel for the assessee also referred through the written synopsis contained 6 ITA No.721/Ind/2019 & C.O.11/Ind/2020 Vijayshri Packaging Limited. details of the corporate subscriber and the 3rd subscriber Pritesh Jain

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

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 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 21 2-Aug-22 58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F

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

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 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 21 2-Aug-22 58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F

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

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 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 21 2-Aug-22 58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F

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

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 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 21 2-Aug-22 58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F

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

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 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 21 2-Aug-22 58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F

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

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 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 21 2-Aug-22 58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F