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

Appeals are allowed\"

TDS return on which TDS return was\nnot filed), any TDS return processed after\nintroduction of clause

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 on which TDS return was not filed), any TDS return processed after introduction of clause

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 on which TDS return was not filed), any TDS return processed after introduction of clause

JHABUA DHAR KSHETRIYA GRAMIN BANK,INDORE vs. DCIT/ACIT, RATLAM, RATLAM

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Jhabua Dhar Kshetriya Acit/Dcit, Gramin Bank, Ratlam 204, C-21, Business Park, बनाम/ Opp. Hotel Radisson Blu, Mr-10, Vs. Indore

TDS to the taxpayer due to TDS mismatch despite the assesse furnishing before the assessing officer, TDS certificate

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

Appeal is allowed for statistical purpose

TDS from the head \"TDS deducted in own hands to TDS credit relating to self/other person [spouse

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

Appeals are allowed

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

TDS)/ACIT(TDS), Indore [“AO”] u/s 201(1)/(1A) of Income- tax Act, 1961 [“the Act”] for AY 2012-13 (FY 2011-12), AY 2013-14 (Quarter

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

Appeals are allowed

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

TDS)/ACIT(TDS), Indore [“AO”] u/s 201(1)/(1A) of Income- tax Act, 1961 [“the Act”] for AY 2012-13 (FY 2011-12), AY 2013-14 (Quarter

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

Appeals are allowed

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

TDS)/ACIT(TDS), Indore [“AO”] u/s 201(1)/(1A) of Income- tax Act, 1961 [“the Act”] for AY 2012-13 (FY 2011-12), AY 2013-14 (Quarter

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

TDS certificates and the TDS certificates have not been doubted, credit has to be granted to the TDS

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

TDS certificates and the TDS certificates have not been doubted, credit has to be granted to the TDS

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

TDS to income-tax department and also filed statutory returns of TDS giving each item of payment, TDS

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

TDS as the assessee deducts TDS out of the specified expenses and the TDS so deducted represents

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

TDS Statement resulting into non-grant of TDS credit, compelling the assessee to again deposit TDS along

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

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

TDS. He submitted that failure to deduct TDS is at the best a default of assessee and for that

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

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

TDS. He submitted that failure to deduct TDS is at the best a default of assessee and for that

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

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

TDS. He submitted that failure to deduct TDS is at the best a default of assessee and for that

TRIPTI KHARIA,INDORE vs. ITO 3(3) , INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2017-18 Shri Anil Kharia Indore Pan:Adqpk3936L : Appellant V/S Ito-3(3) Indore : Respondent Assessment Year: 2017-18 Ms. Tripti Kharia Indore Pan:Adxpk3415H : Appellant V/S Ito-3(3) Indore : Respondent Appellant By Shri Subhash Jain, Ca Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 06.08.2021 Date Of Pronouncement 13.09.2021

TDS amount was not allowed. Hence claimed in regular return, however credit of TDS was also disallowed after

ANIL KHARIA,INDORE vs. ITO3(3), INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2017-18 Shri Anil Kharia Indore Pan:Adqpk3936L : Appellant V/S Ito-3(3) Indore : Respondent Assessment Year: 2017-18 Ms. Tripti Kharia Indore Pan:Adxpk3415H : Appellant V/S Ito-3(3) Indore : Respondent Appellant By Shri Subhash Jain, Ca Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 06.08.2021 Date Of Pronouncement 13.09.2021

TDS amount was not allowed. Hence claimed in regular return, however credit of TDS was also disallowed after