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

Appeals are allowed\"

77 taxmann.com\n244/245 Taxman 312/392 ITR 457 (Ker.)\n(viii)\nDr. Amrit Lal Mangal v. Union of India [2015] 62\ntaxmann.com 310/235 Taxman 410 (Punj. &\nHar.)\n10. The Id. DR submitted that a harmonious and conjoint\nreading of provisions of section 234E & Memorandum to Finance\nBill, 2012, Section 271H, section 200 A(1)(c), Memorandum to\nFinance Bill

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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

Appeals are allowed

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

TDS u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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 u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

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 u/s 194J, interest thereon and consequently not being the assessee in default. The orders of ld. CIT(A) are uphold.” Thus it is clear that the Jaipur bench has given a finding of fact that no intervention is required for providing roaming facility and consequently the roaming charges paid by the assessee to other service providers cannot be treated

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

section 40(a)(ia) and made disallowance of Rs.\n1,93,28,93,248/-, equivalent to 30% of the very same expenditure of Rs.\n6,44,29,77,492/- on the footing of non-deduction of TDS

MAAN ALUMINIUM LTD.,PITHAMPUR vs. ITO (IT & TP), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Maan Aluminium Ltd. Ito (It & Tp), 427, Orbit Mall, Bhopal बनाम/ 4Th Floor, Ab Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aapcm 0088 C / Tan: Bplm 07361 E Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2023 Date Of Pronouncement 31.03.2023

TDS under that section arises only if the income of non-resident is chargeable to tax in India. Then, Ld. AR carried us to section 9 and submitted that this is the only section which fixes chargeability in India. Ld. AR submitted that in the present case, section 9 is not applicable for following reasons: Page 4 of 9 Maan

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

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C

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

77 CIT (A), Indore- 2/10130/2020- ITA 298/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q3 26Q 9269 21 2-Aug-22 78 ITA 299/Ind/2022 JIBAT BRANCH BPLJ01644G 2012-13 Q4 26Q 6600 CIT (A), Ujjain/10046/2020-21 2-Aug-22 79 ITA 300/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q2 26Q 7800 CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C