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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

251 or the imposition of penalty\nunder section 271.\"\nAdditional evidences are normally not allowed so as to bring finality to\nassessment proceedings. However, this cannot be at the cost of natural\njustice. Therefore, Rule 46A(1)(b) & 46A(1)(c) give opportunity to appellant to\nproduce additional evidences in cases where an appellant is prevented by\nsufficient cause

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

251 or the imposition of penalty\nunder section 271.\"\nAdditional evidences are normally not allowed so as to bring finality to\nassessment proceedings. However, this cannot be at the cost of natural\njustice. Therefore, Rule 46A(1)(b) & 46A(1)(c) give opportunity to appellant to\nproduce additional evidences in cases where an appellant is prevented by\nsufficient cause

M/S SUPREMO INDIA LTD ,INDORE vs. THE AIT CENTRAL 3, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

C' Wing, 11th Floor, Nariman Point, Mumbai - 400021. This stock was valued at 13,47,63,640/- by the income tax valuer. Consequently the assessee declared this amount as stock in trade and this contention of the assessee was accepted by the Investigating officer. Who has released the stock after valuation and not impounded/seized. The statement of Shri Vipul

M/S NIKHIL ESTATE P LTD,INDORE vs. THE ACIT CENTRAL CIRCLE (3) INDORE, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

C' Wing, 11th Floor, Nariman Point, Mumbai - 400021. This stock was valued at 13,47,63,640/- by the income tax valuer. Consequently the assessee declared this amount as stock in trade and this contention of the assessee was accepted by the Investigating officer. Who has released the stock after valuation and not impounded/seized. The statement of Shri Vipul

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

251 ITR 53 (Madras) has categorically held that the facility which remains the same irrespective of the customer shall not partake the nature of “Fees for Technical Services”. The relevant extract from the said judgment is reproduced hereunder for your ready reference: [Page No. 49-51] “7. In the modern day world, almost every facet of one’s life

DHANRAJ DISTRIBUTORS (P) LTD.,INDORE vs. DCIT (1), INDORE

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

68; (iii) disallowance of Rs. 28,000/- out of telephone, vehicle maintenance and depreciation; and (iv) disallowance of Rs. 20,000/- out of office, conveyance and travelling expenses. Aggrieved, the assessee carried matter in first-appeal wherein the CIT(A) granted part relief by deleting the addition of last item of Rs. 20,000/-. Subsequently, vide penalty-order dated

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

section 68 of the Act, viz. identity of “A” & “J”, genuineness of transactions and creditworthiness of “A” & “J”, have been duly established by furnishing a large number of statutory and non-statutory documents. In Para 5.2 of appeal-order, the CIT(A) has already accepted the satisfaction of first two ingredients i.e. the identity of “A” & “J” and genuineness

THE ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), UJJAIN (STATIONED AT INDORE), UJJAIN vs. M/S. JPJ EXIM (P) LTD., INDORE

In the result, appeal filed by the Revenue is hereby dismissed

68 namely identity, creditworthiness and genuineness of the transaction that supporting evidences filed by the assessee. The assessee further submitted that the share application money was received by the assessee from various individuals/HUFs in the Financial Year 2010-11 and there were being allotted with the shares in the Financial Year 2011-12 who are having valid PAN and regularly

SHRI RAJYAVARDHAN SINGH,INDORE vs. THE ACIT CIRCLE 5(1), INDORE

In the result, both the appeal of assessee in ITANo

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Borad

C and Rs. 28.73 on account of section 68 as per his predessor's order in Appeal nO.IT /783/11-12 dated 28.02.2014, against which the Appellant's appeal bearing No. ITA/379/IND/2014 is pending before the Hon'ble Tribunal. 8.On the Facts and circumstances of the case, the Ld. CIT (A) Shri Rajyavardhan Singh erred in not making a speaking order

SHRI RAJYAVARDHAN SINGH,INDORE vs. THE ACIT CIRCLE 5(1), INDORE

In the result, both the appeal of assessee in ITANo

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Borad

C and Rs. 28.73 on account of section 68 as per his predessor's order in Appeal nO.IT /783/11-12 dated 28.02.2014, against which the Appellant's appeal bearing No. ITA/379/IND/2014 is pending before the Hon'ble Tribunal. 8.On the Facts and circumstances of the case, the Ld. CIT (A) Shri Rajyavardhan Singh erred in not making a speaking order

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

68 years R/O at\nHo. No. 30, Mahadev Mandir Road, Behind Sindhi Market, Peerget, Bhopal, Madhya\nPradesh, do hereby affirm that the contents of this affidavit are true and correct to the\nbest of my knowledge.\nDate & Place:\nat Bhopal\nPage 13 of 22\nDeponent\nC.I. Finlease Private Limited\nITA No. 396/Ind/2024 - AY 2012-13\n3. Ld. AR firstly carried

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

68 of 107\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024\nA.Y. 2021-22\nPage 69 of 107\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024\nA.Y. 2021-22\nPage 70 of 107\nAssessing Officer the Remand report. The Impugned Order was\npassed on 06.09.2024 without the Remand Report. Sufficient\nopportunity was not provided to the Ld. AO u/r 46A(3). The time\nframe

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

68,65,805) in respect of the subsidies received from Government of Maharashtra under the Packaged Scheme of Incentives, 2007 by treating the same as revenue receipt. Page 1 of 27 Bridgestone India Pvt. Ltd. Page 2 of 27 Prayer: The Appellant prays that the addition made by Ld. AO and Hon'ble DRP be deleted