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

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

section 9(1)(vii) had no application at all. The assessee also submitted that the foreign supplier had deputed his technical persons for installation and no money was separately paid on that account. However, the AO was not satisfied with submission of assessee who insisted that the amount of installation charges was separately mentioned in all documents. Ultimately

THE ACIT (CENTRAL)-1, INDORE vs. DILIP KUMAR MAHENDRA KUMAR JAIN HUF, INDORE

In the result Revenue’s appeal is dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year: 2011-12 Dilip Kumar Mahendra Acit (Central)-1, Vs. Kumar Jain, 6, Near Jagdale School, Indore Janki Nagar, Indore (Revenue ) (Appellant) Pan No.Aaehd1394J Revenue By Shri Harshit Bari, Sr.Dr Appellant By Shri Mahesh Agrawal, Adv. Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R

Section 69 of the Act revenue has to prove that the ownership of the investment is of the assessee. In order to discharge its onus assessee had submitted various documents showing that regular transactions of account payee cheque has been carried out between the lenders and borrowers. No corroborative evidence was brought on record by Ld. A.O to substantiate

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

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

69,840/- due to claim of TDS. TDS claim of Rs.14,59,120/- was denied to the assessee as it was deducted in the hands of the assessee's wife but claimed by the assessee.\n2. During the year under consideration, the appellant sold a residential apartment no. B-1203, Wing-B, 12th Floor, Cedar Block, Greenage, Bangalore

MADHO BIHARI AGRAWAL,BURHANPUR vs. ACIT CIRCLE - 4(1), INDORE

Appeal is allowed

69 of Paper-Book wherein the assessee has credited the revenue earned from 'commission received' from different constituents/clients for which the assessee worked during the year as commission agent. Ld. AR further showed from P&L A/c that there is no sale/purchase of goods credited/debited therein. Ld. AR explained the nature and manner of business carried on by assessee according

M.P.GRAMIN BANK ,AJANDA 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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

M.P.GRAMIN BANK ,AMZERA 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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

M.P.GRAMIN BANK ,SINGHANA 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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

M.P.GRAMIN BANK ,PIPLIYA 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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F

M.P.GRAMIN BANK ,LABRIYA 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

69 TRIMURTI NAGAR CIT (A), Indore- 2/10115/2020- ITA 290/Ind/2022 BRANCH BPLJ01622F 2012-13 Q2 26Q 22041 21 1-Aug-22 Madhya Pradesh Gramin Bank ITANo.222 to 328/Ind/2022 Page 5 of 15 70 TRIMURTI NAGAR CIT (A), Indore- 2/10128/2020- ITA 291/Ind/2022 BRANCH BPLJ01622F 2012-13 Q3 26Q 4417 21 1-Aug-22 71 TRIMURTI NAGAR ITA 292/Ind/2022 BRANCH BPLJ01622F