THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

price, contract specifications, brokerage charges, etc., along with ledger accounts of the brokers and all the transactions were effected through normal banking channels. CO Nos.2 to 4/Ind/2022 6.1 From the assessment order, we also note that the AO has also not controverted the fact that the assessee had traded on NMCE through registered brokers as their client and their trading

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

Transfer Pricing, Bhopal [“Ld. AO”] u/s 201(1)/(1A) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on following effective ground: “Learned Assessing Officer was not justified to decide the TDS

HERSHEY INDIA P.LTD,MUMBAI vs. ITO ( INTERNATIONAL TAXATION & TRANSFER PRICING) , BHOPAL, BHOPAL

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

Transfer House, Hiranandani Vs Pricing), Gardens, Powai, Bhopal Mumbai-400076 (Respondent) PAN: AABCT6106C (Appellant) Assessee by: Shri Anil Khabya, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 13-10-2022 Date of pronouncement : 02 -12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by assessee for A.Ys. 2015-16 & 2016-17 arise from

HERSHEY INDIA P.LTD,MUMBAI vs. ITO ( INTERNATIONAL TAXATION & TRANSFER PRICING) , BHOPAL, BHOPAL

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

Transfer House, Hiranandani Vs Pricing), Gardens, Powai, Bhopal Mumbai-400076 (Respondent) PAN: AABCT6106C (Appellant) Assessee by: Shri Anil Khabya, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 13-10-2022 Date of pronouncement : 02 -12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by assessee for A.Ys. 2015-16 & 2016-17 arise from

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 under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section

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 under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section

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 Officer. Hence, though in response to notice under section 133(6) of the Act, ABB India Ltd has completely denied any role at the India level on acting on behalf on the non-resident entity, the facts placed on record by the AR of the assessee during the course of 201 proceedings are completely different. Hence, the statement

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

Appeals are allowed

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

TDS). Accordingly, we are directing the Assessing Officer (TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will be examined (including cross- examined) within a period of four weeks from the date of receipt of the order

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

Appeals are allowed

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

TDS). Accordingly, we are directing the Assessing Officer (TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will be examined (including cross- examined) within a period of four weeks from the date of receipt of the order

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

Appeals are allowed

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

TDS). Accordingly, we are directing the Assessing Officer (TDS) in each of these cases to examine a technical expert from the side of the Department and to decide the matter within a period of four months. Such expert(s) will be examined (including cross- examined) within a period of four weeks from the date of receipt of the order

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 was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services" under Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that

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 was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services" under Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Transfer the project highway to MPRDC upon termination of the agreement in accordance with the provision thereof. 5 Employment of “The Concessionaire shall ensure that Article 5.5 96 trained the personal engaged by it in the at internal performance of its obligation under this personnel’s page 22 of agreement are at all time properly the trained for their respective

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Transfer the project highway to MPRDC upon termination of the agreement in accordance with the provision thereof. 5 Employment of “The Concessionaire shall ensure that Article 5.5 96 trained the personal engaged by it in the at internal performance of its obligation under this personnel’s page 22 of agreement are at all time properly the trained for their respective

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Transfer the project highway to MPRDC upon termination of the agreement in accordance with the provision thereof. 5 Employment of “The Concessionaire shall ensure that Article 5.5 96 trained the personal engaged by it in the at internal performance of its obligation under this personnel’s page 22 of agreement are at all time properly the trained for their respective

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Transfer the project highway to MPRDC upon termination of the agreement in accordance with the provision thereof. 5 Employment of “The Concessionaire shall ensure that Article 5.5 96 trained the personal engaged by it in the at internal performance of its obligation under this personnel’s page 22 of agreement are at all time properly the trained for their respective

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Transfer the project highway to MPRDC upon termination of the agreement in accordance with the provision thereof. 5 Employment of “The Concessionaire shall ensure that Article 5.5 96 trained the personal engaged by it in the at internal performance of its obligation under this personnel’s page 22 of agreement are at all time properly the trained for their respective

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Transfer the project highway to MPRDC upon termination of the agreement in accordance with the provision thereof. 5 Employment of “The Concessionaire shall ensure that Article 5.5 96 trained the personal engaged by it in the at internal performance of its obligation under this personnel’s page 22 of agreement are at all time properly the trained for their respective