THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

7} of the Act, which has not been done by the appellant and therefore the AO has made the disallowance by invoking provisions of section 40(a)(ia) of the Act. In my considered opinion, once the conditions of section 194C(6) of the Act are fulfilled, the appellant was not required to deducted TDS

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO? c) Without prejudice to the above, there is non-compliance of section 194C(7

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO? c) Without prejudice to the above, there is non-compliance of section 194C(7

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

section 234E. Page 5 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year 2012-13 / Q2 – 24Q & Q3-24Q] 7. We find that the ITAT, Delhi Bench has passed a detailed order dealing identical issue in Franchise India Brands Ltd. Vs. CPC-TDS

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

section 234E. Page 5 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year 2012-13 / Q2 – 24Q & Q3-24Q] 7. We find that the ITAT, Delhi Bench has passed a detailed order dealing identical issue in Franchise India Brands Ltd. Vs. CPC-TDS

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

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

TDS at the rate of 2% under section 194C of the Income-Tax Act, 1961 pursuant to a contract entered into between the appellant and M/s Hoswin Incinerator Private Limited. 1.4.1] The Ld CIT(A)-1, Indore dismissed the appeal filed by the appellant observing that the appellant failed to controvert the findings of the assessing officer given at Para

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)

section 9(1)(vii) and therefore not liable for TDS u/s 194J. Against Page 7 of 65 ITA No. 415/Ind/2014

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)

section 9(1)(vii) and therefore not liable for TDS u/s 194J. Against Page 7 of 65 ITA No. 415/Ind/2014

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

7-08-2014 and computed the delay in\nfiling the appeal late before him. However, the assessee had\nfiled the appeal before the CIT(A) against the order passed under\nsection 154 of the Act. The said application for rectification\nunder section 154 was filed on 8-06-2017/09-3-2017 in the\nrespective years. The said application was decided

THE ITO (TDS) -1 , BHOPAL vs. MADHYA PRADESH RAJYA AJEEVIKA FORUM, BHOPAL

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2015-16 I.T.O.(Tds)-1, Madhya Pradesh Rajya Bhopal Ajeevika Forum, 3Rd Floor, Beej Bhawan, बनाम/ Arera Hills, Vs. Bhopal

section 194C or 194J of the act for deduction of tax at source (TDS) out of a total payment of Rs. 3,38,00,000/- made by assessee to one payee named Page 1 of 7

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, hecarried us to section 9(1)(vii) which prescribes following provisions for chargeability/taxability of FTS in India. Section 9(1)(vii) prescribes thus: “9. Income deemed to accrue or arise in India (1) The following incomes shall

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, hecarried us to section 9(1)(vii) which prescribes following provisions for chargeability/taxability of FTS in India. Section 9(1)(vii) prescribes thus: “9. Income deemed to accrue or arise in India (1) The following incomes shall

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

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

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, hecarried us to section 9(1)(vii) which prescribes following provisions for chargeability/taxability of FTS in India. Section 9(1)(vii) prescribes thus: “9. Income deemed to accrue or arise in India (1) The following incomes shall

DISTT WOMAN & CHILD DEV OFFICER VIDISH,VIDISHA vs. INCOME TAX OFFICER (TDS- 2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS is required to be deducted under Section 194C for contracts that are purely for the sale of goods." Since the payments made by the appellant are for the sale of prepared food items to beneficiaries, the transactions are purely of a commercial nature and do not constitute a "work contract" as defined under Section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS is required to be deducted under Section 194C for contracts that are purely for the sale of goods." Since the payments made by the appellant are for the sale of prepared food items to beneficiaries, the transactions are purely of a commercial nature and do not constitute a "work contract" as defined under Section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS is required to be deducted under Section 194C for contracts that are purely for the sale of goods." Since the payments made by the appellant are for the sale of prepared food items to beneficiaries, the transactions are purely of a commercial nature and do not constitute a "work contract" as defined under Section 194C

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

TDS on such payment was deductible under Section 194J of the Act. But the learned Counsel for the appellants - Revenue attempted to contend that in paragraphs 7

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

TDS on such payment was deductible under Section 194J of the Act. But the learned Counsel for the appellants - Revenue attempted to contend that in paragraphs 7