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

section 194J of the Income-Tax Act, 1961 and therefore, he determined demand on account of short-deduction of tax at Rs. 6,948/- and interest on such short-deduction of tax at Rs. 2,073/-. Quarter-wise details of demand as determined by the assessing officer are as under: [Page No. 29-36] S. Quarter Amount TDS TDS Short

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

Appeals are allowed

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

Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for 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

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

Appeals are allowed

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

Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for 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

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

Appeals are allowed

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

Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for 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

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 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for 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

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 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for 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

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C

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

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 2012-13 Q4 26Q 6600 21 1-Aug-22 90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C