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

Appeals are allowed

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

TDS) reported in (2016) 67 taxmann.com 223. The issue considered therein was in respect of payment towards call interconnectivity charged for call transmission on foreign network. The Tribunal therein, on applying ratios pronounced in the above referred decisions, held it not as ‘Royalty’. Therefore in our opinion, the Payments made by the assessee in lieu of services provides

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) reported in (2016) 67 taxmann.com 223. The issue considered therein was in respect of payment towards call interconnectivity charged for call transmission on foreign network. The Tribunal therein, on applying ratios pronounced in the above referred decisions, held it not as ‘Royalty’. Therefore in our opinion, the Payments made by the assessee in lieu of services provides

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) reported in (2016) 67 taxmann.com 223. The issue considered therein was in respect of payment towards call interconnectivity charged for call transmission on foreign network. The Tribunal therein, on applying ratios pronounced in the above referred decisions, held it not as ‘Royalty’. Therefore in our opinion, the Payments made by the assessee in lieu of services provides

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

section 9(1)(vii) had no application at all. The assessee also submitted that the foreign supplier had deputed his technical persons for installation and no money was separately paid on that account. However, the AO was not satisfied with submission of assessee who insisted that the amount of installation charges was separately mentioned in all documents. Ultimately

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

section 9(1)(vii) had no application at all. The assessee also submitted that the foreign supplier had deputed his technical persons for installation and no money was separately paid on that account. However, the AO was not satisfied with submission of assessee who insisted that the amount of installation charges was separately mentioned in all documents. Ultimately

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

section 9(1)(vii) had no application at all. The assessee also submitted that the foreign supplier had deputed his technical persons for installation and no money was separately paid on that account. However, the AO was not satisfied with submission of assessee who insisted that the amount of installation charges was separately mentioned in all documents. Ultimately

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 and having not deducted so, there was a failure on the part of assessee. Accordingly, Ld. AO treated the asssessee as defaulter in terms of section 201(1)/(1A) and created demand of tax and interest as per working made in Para No. 8 of his order. CIT(A)’s Order: 5. During first-appeal, Ld. CIT(A) made

M/S RAJENDRA AGRI PRODUCTS P LTD,INDORE vs. DCIT (TDS) , BANGALURU

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirajendra Agri Product P. Dcit Ltd. Cpc Banglore Vs. 302, Royal House,11/13 Usha Ganj Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcr 3053 L Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

90,594/- Under section 43B of the Income Tax Act, 1961, whereas the assessee has deducted as well as deposited the TDS

M/S DALY COLLEGE,BHOPAL vs. THE ITO (INTERNATION TAXATION), BHOPAL

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2015-16 M/S. Daly College Ito (It & Tp), Indore बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplto 0735 A Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

TDS plus interest of Rs. 57,610/- u/s 201(1A) by then, aggregating to Rs. 4,22,689/-. Being aggrieved, the assessee filed first-appeal to Ld. CIT(A) but however did not get any success. Now the assessee has come in appeal before us assailing the orders of lower authorities. 4. Presently, the exact controversy between parties

DEEPAK PAREKH,USA vs. DEPUTY DIRECTOR OF INCOME TAX CPC, BENGALURU

Appeal is allowed for statistical purpose

TDS certificate in the name of the other person. The proviso to Rule 37BA(2) is just a procedural aspect of giving effect to the mandate of section 199 for allowing credit to the other person in whose hands the income is chargeable to tax. The entire purpose of this exercise of allowing credit to the other person

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022

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

90 ITA 311/Ind/2022 DHAR BRANCH BPLN03152C 2013-14 Q3 26Q 1310 NFAC/2013-14/10011357 2-Aug-22 91 CIT (A), Indore- 2/10107/2020- ITA 312/Ind/2022 SEMALDA BRANCH BPLJ01668C 2012-13 Q2 26Q 2305 21 1-Aug-22 92 CIT (A), Indore- 2/10101/2020- ITA 313/Ind/2022 AHOD BRANCH BPLJ02324A 2012-13 Q4 26Q 6600 21 2-Aug-22 93 CIT (A), Indore- 2/10119/2020- ITA 314/Ind/2022