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

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

CHARCHIT GARG,INDORE vs. INCOME TAX OFFICER, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

section 80JJAA of the Income-tax Act, 1961 amounting to ₹4,58,090/-. The tax liability of ₹12,55,741/- was duly discharged through TDS

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

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

58,16,795/- = Rs. 5,81,679/- as profit made by Husk Hauskeller & Siegmann, Germany. (b) Tethys Ventures Pte Ltd., Singapore of Rs. 4,84,050/- which had been considered by the lower-authorities as FTS. (c) CTC Credit Management Co. Ltd., China of Rs. 75,671/-which had been considered by the lower-authorities as FTS. (ii) The lower

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

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

58,16,795/- = Rs. 5,81,679/- as profit made by Husk Hauskeller & Siegmann, Germany. (b) Tethys Ventures Pte Ltd., Singapore of Rs. 4,84,050/- which had been considered by the lower-authorities as FTS. (c) CTC Credit Management Co. Ltd., China of Rs. 75,671/-which had been considered by the lower-authorities as FTS. (ii) The lower

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

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

58,16,795/- = Rs. 5,81,679/- as profit made by Husk Hauskeller & Siegmann, Germany. (b) Tethys Ventures Pte Ltd., Singapore of Rs. 4,84,050/- which had been considered by the lower-authorities as FTS. (c) CTC Credit Management Co. Ltd., China of Rs. 75,671/-which had been considered by the lower-authorities as FTS. (ii) The lower

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

58. The ld.CIT(A) considered submissions of the assessee and the observation of the ld.AO, firstly held that rejection of the books of accounts of the assessee was not sustainable, in view of the fact that no specific reason or specific seized documents relevant to the year under consideration have been cited by the AO in support of the contention

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

58. The ld.CIT(A) considered submissions of the assessee and the observation of the ld.AO, firstly held that rejection of the books of accounts of the assessee was not sustainable, in view of the fact that no specific reason or specific seized documents relevant to the year under consideration have been cited by the AO in support of the contention

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

58. The ld.CIT(A) considered submissions of the assessee and the observation of the ld.AO, firstly held that rejection of the books of accounts of the assessee was not sustainable, in view of the fact that no specific reason or specific seized documents relevant to the year under consideration have been cited by the AO in support of the contention

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

58, 59 & 60/Ind/2021 (Patwa Abhikaran Pvt. Ltd.) Asst.Years.– 2010-11, 2013-14 & 2014-15 - 4 - Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However

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

58, 59 & 60/Ind/2021 (Patwa Abhikaran Pvt. Ltd.) Asst.Years.– 2010-11, 2013-14 & 2014-15 - 4 - Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However

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

58, 59 & 60/Ind/2021 (Patwa Abhikaran Pvt. Ltd.) Asst.Years.– 2010-11, 2013-14 & 2014-15 - 4 - Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section 201(1) read with Rule 31ACB. The AO has accepted Form No. 26A filed by assessee and given benefit of first proviso to section 201(1). But, on perusal of Form No. 26A, the AO found

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section 201(1) read with Rule 31ACB. The AO has accepted Form No. 26A filed by assessee and given benefit of first proviso to section 201(1). But, on perusal of Form No. 26A, the AO found

URBAN ADMINISTRATION AMD DEVELOPMENT,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), BHOPAL

In the result, the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in levying the TDS provisions of interest paid to HUDCO and confirmed the finding of AO who determined the demand of Rs.6,61,21,800 without appreciating that the HUDCO has already paid taxes on the interest earned by them and levying of TDS provision again on deductor

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

4. Vaishnavi Educational Society v Deputy Commissioner of Income 21-30 Tax, Central Circle, Tirupati ( Hon’ble ITAT-Hyderabad) 5 Deputy Commissioner of Income Tax(Exemptions) Lucknow v M/s 31-57 Shri Ramswaroop Charitable Trust (Hon’ble ITAT-Lucknow) 6 Hans Raj Samarak Society v Assistant Director of Income Tax 58-62 (Exemptions), Trust Circle-II, Delhi (ITAT-Delhi

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

4. Vaishnavi Educational Society v Deputy Commissioner of Income 21-30 Tax, Central Circle, Tirupati ( Hon’ble ITAT-Hyderabad) 5 Deputy Commissioner of Income Tax(Exemptions) Lucknow v M/s 31-57 Shri Ramswaroop Charitable Trust (Hon’ble ITAT-Lucknow) 6 Hans Raj Samarak Society v Assistant Director of Income Tax 58-62 (Exemptions), Trust Circle-II, Delhi (ITAT-Delhi