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 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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

In the result ground no.2 raised by the revenue stands dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Acit(Central)-1 Surya Infraventures Pvt. Indore Ltd. Nanda Nagar, Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Appellant) Pan: Aadca 4235 D Assessee By Shri S.N. Agrawal & Shri Bhavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.09.2022 Date Of Pronouncement 01.12.2022

section 41(1) is without any basis and addition made by Ld. AO is not sustainable. We approve the decision taken by Ld. CIT(A) which is very much sound on the basis of facts Page 7 of 16 M/s Surya Infraventure Pvt. Ltd. Assessment year 2013-14 and law. Accordingly, we find Ground No. 1 of revenue devoid

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

56,983/- (-) Rs.54,23,189/-) was disallowed. Ld. A.O also observed that there were huge cash deposits in the bank account of the assessee during the month of February and March. Assessee claimed that the surrendered income of Rs.7 crores which was invested in the form of hundi matured during the year and the money so received (Principal and Interest

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

56,983/- (-) Rs.54,23,189/-) was disallowed. Ld. A.O also observed that there were huge cash deposits in the bank account of the assessee during the month of February and March. Assessee claimed that the surrendered income of Rs.7 crores which was invested in the form of hundi matured during the year and the money so received (Principal and Interest

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

56,983/- (-) Rs.54,23,189/-) was disallowed. Ld. A.O also observed that there were huge cash deposits in the bank account of the assessee during the month of February and March. Assessee claimed that the surrendered income of Rs.7 crores which was invested in the form of hundi matured during the year and the money so received (Principal and Interest

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

tds on the basis of 26AS dated 19.09.2013 available. Further it is submitted that the assessee has made FDR with various bank and the same are auto renewed by the bank and the interest on FDR is 39 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 accounted for on the basis of the information available in the 26AS statement and the amount

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

tds on the basis of 26AS dated 19.09.2013 available. Further it is submitted that the assessee has made FDR with various bank and the same are auto renewed by the bank and the interest on FDR is 39 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 accounted for on the basis of the information available in the 26AS statement and the amount

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA T T NAGAR BR. ,BHOPAL vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA GULMOHAR BR. ,BHOPAL vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 23 ITANos. 117 of 2019 and others Indore School of Social work & others u/s 200A of the Act for raising demand in respect of levy of fees