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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

In the result, the appeal of the revenue and CO of assessee are dismissed

vii)Desney Broadcasting (India) (P.) Ltd. vs. Principal Commissioner of Income Tax 163 taxmann.com 40\n4.1 Ld. AR has heavily relied the impugned order of the CIT(A) and submitted that the CIT(A) has allowed the claim of depreciation on goodwill by following the various judgments by the Hon'ble Supreme Court as well as this Tribunal

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

36 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 non maintenance of regular books of accounts, violations of provisions of Sec.13(1)( c) of the Act in as much as the trustees were paid enormous salary are all by way of passing reference having norelevance to whether or not the Assessee was pursuing education as its main object. There

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

36 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 non maintenance of regular books of accounts, violations of provisions of Sec.13(1)( c) of the Act in as much as the trustees were paid enormous salary are all by way of passing reference having norelevance to whether or not the Assessee was pursuing education as its main object. There

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

depreciation at Rs.1,53,066/- to be carry forward for set up in subsequent years. 3. After passing of the assessment order u/s 143(3) of the Act, Ld. Pr. CIT examined the assessment records and documents filed by the assessee and notice that the M/s. Radheshwari Developers Pvt. Ltd. assessment order is prima facie, erroneous and prejudicial

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

36 (Delhi) (vii) Rural Electrification Corpn. Ltd. v. CIT [2013] 34 taxmann.com 131 (Delhi) (viii) CIT v. Viniyas Finance & Investment (P.) Ltd. [2013] 33 taxmann.com 86 (Delhi) (ix) CIT v. Suren International (P.) Ltd. [2013] 35 taxmann.com 398 (Delhi) (x) General Motors India (P.) Ltd. v. DCIT [2014] 46 taxmann.com 399 (Gujarat) 52 Surya Infraventure

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

36 (Delhi) (vii) Rural Electrification Corpn. Ltd. v. CIT [2013] 34 taxmann.com 131 (Delhi) (viii) CIT v. Viniyas Finance & Investment (P.) Ltd. [2013] 33 taxmann.com 86 (Delhi) (ix) CIT v. Suren International (P.) Ltd. [2013] 35 taxmann.com 398 (Delhi) (x) General Motors India (P.) Ltd. v. DCIT [2014] 46 taxmann.com 399 (Gujarat) 52 Surya Infraventure

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

36 (Delhi) (vii) Rural Electrification Corpn. Ltd. v. CIT [2013] 34 taxmann.com 131 (Delhi) (viii) CIT v. Viniyas Finance & Investment (P.) Ltd. [2013] 33 taxmann.com 86 (Delhi) (ix) CIT v. Suren International (P.) Ltd. [2013] 35 taxmann.com 398 (Delhi) (x) General Motors India (P.) Ltd. v. DCIT [2014] 46 taxmann.com 399 (Gujarat) 52 Surya Infraventure

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation at Rs. 1,55,95,905/-. In the P&L account of the assessee total receipts showed at Rs.67,06,781/- consisting of rental receipts of Rs.7,95,526/- common area maintenance of Rs. 32,53,311/-, HVAC charges of Rs.13,04,535/- and interest income of Rs.13,53,409/-. After deducting expenses of Rs.2,48,22,382/-, book

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation at Rs. 1,55,95,905/-. In the P&L account of the assessee total receipts showed at Rs.67,06,781/- consisting of rental receipts of Rs.7,95,526/- common area maintenance of Rs. 32,53,311/-, HVAC charges of Rs.13,04,535/- and interest income of Rs.13,53,409/-. After deducting expenses of Rs.2,48,22,382/-, book

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation at Rs. 1,55,95,905/-. In the P&L account of the assessee total receipts showed at Rs.67,06,781/- consisting of rental receipts of Rs.7,95,526/- common area maintenance of Rs. 32,53,311/-, HVAC charges of Rs.13,04,535/- and interest income of Rs.13,53,409/-. After deducting expenses of Rs.2,48,22,382/-, book

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation at Rs. 1,55,95,905/-. In the P&L account of the assessee total receipts showed at Rs.67,06,781/- consisting of rental receipts of Rs.7,95,526/- common area maintenance of Rs. 32,53,311/-, HVAC charges of Rs.13,04,535/- and interest income of Rs.13,53,409/-. After deducting expenses of Rs.2,48,22,382/-, book

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment