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

M/S TESLA TRANSFORMERS ,BHOPAL vs. ITO(INTERNATIONAL TAXATION),, BHOPAL

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

86,557/- Macht Consultant Pvt. Ltd Mumbai 4 Stat Products S.A, Poland 2,06,99,551/- Pravarsh Impex Pvt. Ltd Mumbai 4. The TDS Officer (AO) initiated proceedings under section

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

M.P.GRAMIN BANK ,RANAPUR 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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

M.P.GRAMIN BANK ,PITHAMPUR 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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

M.P.GRAMIN BANK ,JIBAT 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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B

M.P.GRAMIN BANK ,JEERABAD 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

86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q 87400 CIT (A), Ujjain/10057/2020-21 2-Aug-22 89 CIT (A), Indore- 2/10094/2020- ITA 310/Ind/2022 ALIRAJPUR BRANCH BPLJ01653B