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), Baroda Vs Gujarat Fluorochemicals Limited [ITA Nos. 1983, 1984, 1985/Ahd/2012] has categorically laid down that collection, transportation and disposal of waste would be liable for deduction of tax under section 194C of the Act and not under section 194J of the Act. Relevant extract from the said judgment is reproduced hereunder for your ready reference: [Page

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

8. Further reliance is placed on the following case laws which support the appellant's contentions CIT vs. Glenmark Pharmaceuticals Ltd. (2010) 324 ITR 199 (SC): The Hon'ble Supreme Court held that where a transaction is purely in the nature of the sale of goods, TDS provisions under Section

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

8. Further reliance is placed on the following case laws which support the appellant's contentions CIT vs. Glenmark Pharmaceuticals Ltd. (2010) 324 ITR 199 (SC): The Hon'ble Supreme Court held that where a transaction is purely in the nature of the sale of goods, TDS provisions under Section

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

8. Further reliance is placed on the following case laws which support the appellant's contentions CIT vs. Glenmark Pharmaceuticals Ltd. (2010) 324 ITR 199 (SC): The Hon'ble Supreme Court held that where a transaction is purely in the nature of the sale of goods, TDS provisions under Section

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

8. We have considered the rival submissions of both the parties and gone through the material available on the file. We find that the Hon'ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E) [2015] 53 taxmann.com 404 (Del) has held as under: “54. It would be pertinent to reiterate that Section

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

8. We have considered the rival submissions of both the parties and gone through the material available on the file. We find that the Hon'ble Delhi High Court in the case of India Trade Promotion Organization vs. DGIT(E) [2015] 53 taxmann.com 404 (Del) has held as under: “54. It would be pertinent to reiterate that Section

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

Appeals are allowed

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

section 9(1)(vi) and accordingly held assessee as liable for TDS u/s 194J. However, it is the submission of assessee that the impugned payment is covered by none. Therefore, the assessee has raised two separate grounds, namely Ground No. IV and Ground No. V to deal both points respectively. 8

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

Appeals are allowed

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

section 9(1)(vi) and accordingly held assessee as liable for TDS u/s 194J. However, it is the submission of assessee that the impugned payment is covered by none. Therefore, the assessee has raised two separate grounds, namely Ground No. IV and Ground No. V to deal both points respectively. 8

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

Appeals are allowed

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

section 9(1)(vi) and accordingly held assessee as liable for TDS u/s 194J. However, it is the submission of assessee that the impugned payment is covered by none. Therefore, the assessee has raised two separate grounds, namely Ground No. IV and Ground No. V to deal both points respectively. 8

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

section 200A of the Act is prospective in nature, therefore, no computation for fee for demand or intimation u/s 234E of the Act could have been made for TDS deducted in respective of statements prepared/procured prior to 01.06.2015 and processed u/s 200A of the Act. 8

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

section 200A of the Act is prospective in nature, therefore, no computation for fee for demand or intimation u/s 234E of the Act could have been made for TDS deducted in respective of statements prepared/procured prior to 01.06.2015 and processed u/s 200A of the Act. 8

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

section 200A of the Act is prospective in nature, therefore, no computation for fee for demand or intimation u/s 234E of the Act could have been made for TDS deducted in respective of statements prepared/procured prior to 01.06.2015 and processed u/s 200A of the Act. 8

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

section 200A of the Act is prospective in nature, therefore, no computation for fee for demand or intimation u/s 234E of the Act could have been made for TDS deducted in respective of statements prepared/procured prior to 01.06.2015 and processed u/s 200A of the Act. 8

PENTAGON LABS LTD.,INDORE vs. IITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

section 200A of the Act is prospective in nature, therefore, no computation for fee for demand or intimation u/s 234E of the Act could have been made for TDS deducted in respective of statements prepared/procured prior to 01.06.2015 and processed u/s 200A of the Act. 8

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

section 200A of the Act is prospective in nature, therefore, no computation for fee for demand or intimation u/s 234E of the Act could have been made for TDS deducted in respective of statements prepared/procured prior to 01.06.2015 and processed u/s 200A of the Act. 8