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

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

56 3.2] We relied on case law of High Court of Mumbai dated 26.09.2016 ITA No. 46/2014 Commissioner of Income Tax V s Prashant J Agarwal. Copy of the same is enclosed here with .Enel. No. 57 to 60. Letter dated 17.11.2017 (Annexure A/9 of PAPER BOOK filed on 07.05.2019) 1. Bhatia International Ltd. "BIL"( Employer) has taken a Keymen

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

56 3.2] We relied on case law of High Court of Mumbai dated 26.09.2016 ITA No. 46/2014 Commissioner of Income Tax V s Prashant J Agarwal. Copy of the same is enclosed here with .Enel. No. 57 to 60. Letter dated 17.11.2017 (Annexure A/9 of PAPER BOOK filed on 07.05.2019) 1. Bhatia International Ltd. "BIL"( Employer) has taken a Keymen

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT P LTD,INDORE vs. DCIT CPC TDS , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

56 11200 In the Case of Panchsheel Organics Limited TABLE - A S. A.Y . Qua Form Due date Actual Order Delay Late fee N rter of filing Date of u/s 200A in u/s 234E o. Filing pass on Days regular date in statemen filing t TDS statem ent 1

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

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

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