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

Appeals are allowed

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

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

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)

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

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)

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

PRAMOD PALIWAL,KHANWA vs. ACIT KHANWA, KHANWA

In the result Ground No. 1 (a) &

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2009-10 Shri Pramod Paliwal, Acit, Prop. M/S. Pragati Vs. Khandwa Construction, Ramkishanganj, Khandwa (M.P) (Appellant) (Respondent ) Pan Adapp8012A Revenue By Shri K.G. Goyal Sr.Dr Assessee By S/Shri Anil Kamal Garg & Arpit Gaur, Cas Date Of Hearing 10.10.2019 Date Of Pronouncement 17.10.2019 O R D E R

195 (P&H) Pramod Paliwal State Bank of Patiala vs. CIT & Anr. (2015) 375 ITR 109 iv) (P&H) HCL Technologies Ltd. vs. DCIT (2015) 93 CCH 146 (DeI HC) v) vi) Global Signal Cables (India) Pvt. Ltd. vs. DCIT (2014) 368 ITR 609 (Del.) vii) Great Eastern Energy Corporation Ltd vs. DCIT

GOPAL MUWEL,MANAWAR vs. INCOME TAX OFFICER, DHAR

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshigopal Muwel, Ito बनाम/ Morad, Manawar, Dhar Vs. Dhar (Pan: Caapm6256Q) (Appellant) (Respondent) Assessee By Shri Lucky Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R

depreciation of Rs. 5,97,835/-, which is allowable in terms of section 56(2)(ii) & 56(2)(ii)r.w.s. 57(ii) of the Act. The appellant cannot be denied deduction of Rs. 34,91,240/-, therefore, in the facts emanating from the case. When an expenditure is claimed, it must be substantiated by an assessee, on being asked

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

depreciation; any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income- tax Act, to the extent of the excess over the tax payable with reference to the book profits in accordance with

THE ACIT, 5(1), INDORE vs. M/S. SYMBIOTIC PHARMALAB LTD., INDORE

In the result, the appeal of the Revenue stands dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 Acit 5(1), M/S. Symbiotic Indore बनाम/ Pharmalab Ltd. 385, Vs. Pigdamber, Rau, Indore (Revenue) (Respondent) Pan: Aagcs9311 Revenue By Shri Ashima Gupta, Cit- Dr Respondent By Shri Ajay Tulsiyan & Kapil Shah, Cas Date Of Hearing: 29.11.2018 Date Of Pronouncement: 10.12.2018 आदेश / O R D E R Per Manish Borad, A.M: This Appeal Of Revenue Pertaining To A.Y. 2009-10 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 31.12.2015 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On M/S. Symboitic Pharmalab Ltd. Itano.373/Ind/2016 05.12.2011 By Acit, 5(1) Indore. The Revenue Has Raised Following Grounds Of Appeal: “1. Whether The Ld. Cit(A) Has Erred In Law & On Facts In Restricting The Addition Of Rs. 2,60,50,027/- To Rs.3,74,195/- & Addition Made By The Ao 'After Disallowing U/S 35(2Ab) Deleted To The Extent Of Rs. 2,56,75,832/- On Account Of R&D Expenditure Without Appreciating The Fact That The Assessing Officer Had Pointed Out That Disr Has Not Issue Report In Form 3Cl To Dgit Exemption & Even When No Satisfactory Clarification Was Given By The Assessee To The Ao.” “2.Whether The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Disallowance Of Rs. 9,97,920/- Made By The Ao On Account Of Foreign Exchange Loss Without Appreciating The Fact That The Assessing Officer Had Pointed Out That The Loss Claimed By The Assessee In The Year Of Fluctuation In The Rate Of Exchange Or The Same Is Allowable Only In The Year' Of Repayment Of Such Loans.”

195/-, @ 150% of the capital expenses other than building of Rs.1,20,64,974/amounting to Rs.1,80,97,461/- and @ 100% of capital expenditure on building of Rs.10,76,834/-. The total weighted deduction claimed by the appellant was at Rs.3,98,01,490/-. 4.3 The AO has tabulated the details of expenditure of Rs.2,60,50,027/ - disallowed

DCIT KHANDWA, KHANDWA vs. M/S RAJRAJESHWAR COTTON CORPORATION, SENDHWA

In the result, Revenue’s appeal as well as Assessee’s Cross-

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) & C.O. No. 9/Ind/2020 Assessment Year: 2011-12 Dcit M/S Raj Rajeshwar Cotton Khandwa Corporation, बनाम/ Warla Road, Sendhwa, Vs. District - Khandwa (Appellant / Revenue) (Respondent / Assessee) Pan: Aagfr 6243 N Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 21.10.2022

195 (Born) (198) c. ICICI Life Insurance Co Ltd (2010) 325 ITR 471 [Born] d. Aventis Pharma Ltd. vs. ACIT (2010) 323 ITR 570 (Bom)(577) e. Nirmal Bang Securities (P) Ltd. vs. ACIT (2016) 382 ITR 93(Bom)(HC) f. Aryan Arcade Ltd vs Den (2017) 4.14 During the assessment proceedings, if new facts, material or information comes

THE DCIT, 1(1), INDORE vs. M/S. MODERN LABORATORIES, INDORE

In the result, the CO of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ ./ ./ I.T.A. No.277 & Co.16/Ind/2014 ./ "नधा"रण वष" /Assessment Year:2008-09

195 and Mod Creations (P) Ltd. [2013] 354 ITR 282 (Del). Since appellant discharge initial onus, the onus shifted on revenue and there was no legal obligation on the appellant to produce directors of creditors before AO and if AO had any doubt about identity of share applicants despite their filing income-tax returns, he could have summoned them

SANJEEV JHA,SARWA SAMPAN NAGAR vs. INCOME TAX OFFICER NFAC, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Sanjeev Jha, Income-Tax Officer, 195, Sarwa Sampan Nfac, Nagar, Delhi बनाम/ Kanadia Road, Vs. Near Columbia Convent, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aeypj7626M Assessee By Shri H.N.Joshi, Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024

195, Sarwa Sampan NFAC, Nagar, Delhi बनाम/ Kanadia Road, Vs. Near Columbia Convent, Indore. (Assessee/Appellant) (Revenue/Respondent) PAN: AEYPJ7626M Assessee by Shri H.N.Joshi, AR Revenue by Shri K. Bala Murali Krishna, Sr. DR Date of Hearing 21.08.2024 Date of Pronouncement 30.08.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 20.02.2024 passed by learned