M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

92-A, Industrial Area Govindpura, Bhopal Bhopal-462016 PAN No.AACCS0399D (Appellant) .. (Respondent) Shri Anil Khabya, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 16.03.2023 Date of Pronouncement 10.04.2023 O R D E R PER SUCHITRA KAMBLE - JM: This bunch of appeals are filed by the same assessee against the order dated 30.09.2022 passed

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS return/statement before 1-6-2015 i.e. insertion of caluse (c) to section 200A have also been examined by various High Courts and have upheld the chargeability of fee u/s 234E and the assessee's appeal have been dismissed. In particular, the decisions of Hon'ble Gujarat High Court, Madras High Court & Rajasthan High Court may kindly be referred

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS return/statement before 1-6-2015 i.e. insertion of caluse (c) to section 200A have also been examined by various High Courts and have upheld the chargeability of fee u/s 234E and the assessee's appeal have been dismissed. In particular, the decisions of Hon'ble Gujarat High Court, Madras High Court & Rajasthan High Court may kindly be referred

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

TDS return/statement before 1-6-\n2015 i.e. insertion of caluse (c) to section 200A have also been\nexamined by various High Courts and have upheld the\nchargeability of fee u/s 234E and the assessee's appeal have\nbeen dismissed. In particular, the decisions of Hon'ble Gujarat\nHigh Court, Madras High Court & Rajasthan High Court may\nkindly be referred

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

Appeals are allowed

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

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92

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

Appeals are allowed

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

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92

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

Appeals are allowed

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

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92

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) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92

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) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at Rs. 10,18,92

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

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

TDS default u/s 195 amounting to Rs.27,66,720/- u/s 201(1) of the Act. 3. That the ld. CIT(A) erred in holding that in the transaction of import of raw- material valuing Rs.4,02,92,017/- from foreign companies , income accrued under the provisions of 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

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 2012-13 Q2 26Q 7200 21 1-Aug-22 94 CIT (A), Indore- 2/10122/2020- ITA 315/Ind/2022 DHAMNOD BRANCH BPLJ01666A