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

Appeals are allowed

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

90(2) of the Income Tax Act read with explanation 4 thereof, and Article 3(2) of the DTAA……….” 21. The third question is, whether the payments made to NTOS for providing interconnect services and transfer of capacity in foreign countries is chargeable to tax as royalty. It was argued by Shri. Pardiwala, that for subsequent years in assessee

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)

90(2) of the Income Tax Act read with explanation 4 thereof, and Article 3(2) of the DTAA……….” 21. The third question is, whether the payments made to NTOS for providing interconnect services and transfer of capacity in foreign countries is chargeable to tax as royalty. It was argued by Shri. Pardiwala, that for subsequent years in assessee

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)

90(2) of the Income Tax Act read with explanation 4 thereof, and Article 3(2) of the DTAA……….” 21. The third question is, whether the payments made to NTOS for providing interconnect services and transfer of capacity in foreign countries is chargeable to tax as royalty. It was argued by Shri. Pardiwala, that for subsequent years in assessee

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS Jabalpur raised a demand including interest at Rs. 1,90,54,630/- and Rs.10,84,08,460/- for A.Y. 2010-11 and 2011-12 respectively. treating the assessee in default for not deducting tax at source on the payment made to various non-resident being during the year under consideration for purchase, installation and supervision charges. Aggrieved assessee challenged

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS Jabalpur raised a demand including interest at Rs. 1,90,54,630/- and Rs.10,84,08,460/- for A.Y. 2010-11 and 2011-12 respectively. treating the assessee in default for not deducting tax at source on the payment made to various non-resident being during the year under consideration for purchase, installation and supervision charges. Aggrieved assessee challenged

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

90 7.1. Thus, Ld. AR has submitted that when the AO has passed the impugned order without giving four weeks to the assessee after disposing of the objections against notice u/s 148 thus the same is invalid and liable to be quashed. 8. On the other hand, Ld. DR has submitted that the AO has passed the impugned order being

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

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

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

2 to Section 9(1)(vii). When the AO show-caused the assessee seeking explanation, the assessee submitted a reply claiming that it was a case of purchase of machinery on principal-to-principal basis; that the payee supplied machinery from outside India; and that the purchase price of machinery was ‘inclusive’ of installation charges; therefore section

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

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

2 to Section 9(1)(vii). When the AO show-caused the assessee seeking explanation, the assessee submitted a reply claiming that it was a case of purchase of machinery on principal-to-principal basis; that the payee supplied machinery from outside India; and that the purchase price of machinery was ‘inclusive’ of installation charges; therefore section

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

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

2 to Section 9(1)(vii). When the AO show-caused the assessee seeking explanation, the assessee submitted a reply claiming that it was a case of purchase of machinery on principal-to-principal basis; that the payee supplied machinery from outside India; and that the purchase price of machinery was ‘inclusive’ of installation charges; therefore section

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

90,750/-. Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Though the assessee provided the complete list of 27746 persons for A.Y. 2013-14 who have given cash donation of Rs. 14,06,75,754/- and list of 38625 contributors to donation of Rs.17,23,85,000/- and list with PAN provided for donation of Rs.4, 35,00,000/- containing details

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

90,750/-. Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Though the assessee provided the complete list of 27746 persons for A.Y. 2013-14 who have given cash donation of Rs. 14,06,75,754/- and list of 38625 contributors to donation of Rs.17,23,85,000/- and list with PAN provided for donation of Rs.4, 35,00,000/- containing details

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

90 subsection (2) of the Act, where India has executed a tax treaty, then, the non-resident assessee has the option of being taxed under the tax treaty to the extent its provisions are more beneficial and based upon provisions of India-UK DTAA, we have to consider the treatment given by the Assessing Officer in light of the relevant

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

2 of 9 Maan Aluminium Ltd. Assessment year 2015-16 applicable provisions of Income-tax Act, 1961, DTAA and certain judicial rulings, held that the assessee was liable to deduct 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

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

2 Agricultural income 3,82,000 8,14,000 5,017,400 9,00,000 shown Agricultural income 3 3,82,000 NIL 5,01,400 8,00,000 accepted 4 Agricultural income NIL 8,14,000 NIL 1,00,000 not accepted 29. On consideration of above facts, it is clear that non-acceptance of agricultural income

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver