PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The assessee carried matter in first appeal but could not succeed. 10. Before us, Ld.AR for assesseeneither claimed that the impugned payments do not fall in the definition of “FTS” prescribed in Explanation 2 to section 9(1)(vii) nor even claimed that the payees did not render service in India or the payees do not have any agent

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The assessee carried matter in first appeal but could not succeed. 10. Before us, Ld.AR for assesseeneither claimed that the impugned payments do not fall in the definition of “FTS” prescribed in Explanation 2 to section 9(1)(vii) nor even claimed that the payees did not render service in India or the payees do not have any agent

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

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

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

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

TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first- appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: “….. Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar

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

TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first- appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: “….. Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar

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

TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first- appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: “….. Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS of Rs. 33,502/- on payment made to parties especially of M/s. Electrical Research & Development Association, Mumbai (ERDA) and Central Power Research Institution (CPRI) as per the provisions of Income Tax Act, 1961. Therefore, the Assessing Officer passed an order under Section 201(1) / 201(1A) of the Act and raised demand of Rs. 57