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

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

Appeals are allowed\"

8. In the present case, the fee was levied under section 200for\nlate filing of the returns, prior to the amendments made by the\nFinance Act, 2015 with effect from 1-6-2015 in Sections 200A,\n246A and 272A providing for computation and appeal. We do\nnot find that even prior to these amendments the imposition of\nfee was illegal

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. 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

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)(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

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)(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 CELLUAR LTD.,INDORE vs. THE ITO (TDS)-II, INDORE

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

section 201(1)/201(1A) of the Page 1 of 8 Idea Cellular Ltd.. Page 2 of 8 Income tax Act, 1961 ('the Act') passed by the Income Tax Officer (TDS

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed in the appeals which have been argued by the counsel, only one issue

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed in the appeals which have been argued by the counsel, only one issue

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed in the appeals which have been argued by the counsel, only one issue

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed in the appeals which have been argued by the counsel, only one issue