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

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

72 to 74 of order of FY 2013-14 & 2014-15 (AY 2014-15 & 2015-16): Page 3 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal, ITA Nos.550 to 552/Ind/2018 - A.Ys.2014-15 to 2016-17 Page 4 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal, ITA Nos.550 to 552/Ind/2018 - A.Ys

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 Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72

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 Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72

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 Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72

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 194J of the Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72

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 194J of the Income-tax Act was required to be deducted by the assessee on payment of interconnect user charges as it could not be categorized as fee for technical services?" 2. Admittedly the Karnataka High Court in CIT, TDS v. Vodafone South Ltd. [2016] 72

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

Appeal is allowed for statistical purpose

section 5A/other person as per rule 37BA(2)]\" but to no avail, as claim of TDS of Rs.14,59,120/- relating to spouse was still denied. (copy of relevant page of ITR 2 at page 9 of the Paper Book)\n10. The Assessing Officer (CPC) Bangalore passed another intimation u/s 143(1) on 02.03.2023, processing the revised return filed

ASSISTANT COMMISSIONER OF INCOME TAX- 2(1), INDORE vs. M/S. IDEAL ASHIYANA PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2013-14 Acit-2(1) M/S Ideal Ashiyana Indore Private Ltd., Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aadci 0029 F Assessee By Shri Pankaj Shah, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Final Hearing 27.09.2022 Date Of Pronouncement 15.12.2022

72,500 to Shri Madhav Rao. Section 40A(3) can be read as:- “Where the assessee incurs any expenditure in respect of which a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty thousand rupees, no deduction shall

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022

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

72 CIT (A), Indore- 2/10117/2020- ITA 293/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q2 26Q 7800 21 2-Aug-22 73 CIT (A), Indore- 2/10121/2020- ITA 294/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2012-13 Q3 26Q 4299 21 2-Aug-22 74 CIT (A), Indore- 2/10140/2020- ITA 295/Ind/2022 PITHAMPUR BRANCH BPLJ01610A 2013-14 Q2 26Q 2420 21 2-Aug-22 75 ITA 296/Ind/2022