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

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 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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-CPC, Ghaziabad under section 200A of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Years 2010-11, 2013-14 & 2014-15. ITA Nos. 58

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-CPC, Ghaziabad under section 200A of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Years 2010-11, 2013-14 & 2014-15. ITA Nos. 58

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-CPC, Ghaziabad under section 200A of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Years 2010-11, 2013-14 & 2014-15. ITA Nos. 58

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

58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F 2012-13 Q4 26Q 6100 21 1-Aug-22 59 CIT (A), Indore- 2/10125/2020- ITA 280/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q3 26Q 2100 21 2-Aug-22 60 CIT (A), Indore- 2/10139/2020- ITA 281/Ind/2022 PADIYAL BRANCH BPLJ01621E

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

58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F 2012-13 Q4 26Q 6100 21 1-Aug-22 59 CIT (A), Indore- 2/10125/2020- ITA 280/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q3 26Q 2100 21 2-Aug-22 60 CIT (A), Indore- 2/10139/2020- ITA 281/Ind/2022 PADIYAL BRANCH BPLJ01621E

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

58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F 2012-13 Q4 26Q 6100 21 1-Aug-22 59 CIT (A), Indore- 2/10125/2020- ITA 280/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q3 26Q 2100 21 2-Aug-22 60 CIT (A), Indore- 2/10139/2020- ITA 281/Ind/2022 PADIYAL BRANCH BPLJ01621E

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

58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F 2012-13 Q4 26Q 6100 21 1-Aug-22 59 CIT (A), Indore- 2/10125/2020- ITA 280/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q3 26Q 2100 21 2-Aug-22 60 CIT (A), Indore- 2/10139/2020- ITA 281/Ind/2022 PADIYAL BRANCH BPLJ01621E

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

58 CIT (A), Indore- 2/10103/2020- ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F 2012-13 Q4 26Q 6100 21 1-Aug-22 59 CIT (A), Indore- 2/10125/2020- ITA 280/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q3 26Q 2100 21 2-Aug-22 60 CIT (A), Indore- 2/10139/2020- ITA 281/Ind/2022 PADIYAL BRANCH BPLJ01621E