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

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

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

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

M.P.GRAMIN BANK ,TRIMURTI NAGAR 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

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 DHAMNOD BRANCH BPLJ01666A

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

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 DHAMNOD BRANCH BPLJ01666A

M.P.GRAMIN BANK ,BAKANER 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

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 DHAMNOD BRANCH BPLJ01666A

M.P.GRAMIN BANK ,GHATABILLOD 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

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 DHAMNOD BRANCH BPLJ01666A