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

Appeals are allowed

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

17. The first question is whether the ITAT was correct in holding that DTAA cannot be considered under Section 201 of the Act. It was argued by Shri. Percy Pardiwala that this issue is covered by the decision in GE Technolgy. We may record that a DTAA is a sovereign document between two countries. In GE Technology, the Apex Court

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

Appeals are allowed

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

17. The first question is whether the ITAT was correct in holding that DTAA cannot be considered under Section 201 of the Act. It was argued by Shri. Percy Pardiwala that this issue is covered by the decision in GE Technolgy. We may record that a DTAA is a sovereign document between two countries. In GE Technology, the Apex Court

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

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 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

17 A of the 1. Tax Rules, lays the procedural guidelines as to how to submit application for registration of charitable or religious trusts and does not say anything as to whom the application for registration is to be made. However, it is clearly mentioned under sec 12 AA as to who can pass the order granting registration

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

17 A of the 1. Tax Rules, lays the procedural guidelines as to how to submit application for registration of charitable or religious trusts and does not say anything as to whom the application for registration is to be made. However, it is clearly mentioned under sec 12 AA as to who can pass the order granting registration

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

IV, Mumbai (hereinafter referred as ”DRP”). Since the issue in these appeals are common in nature, these appeals are clubbed together and being disposed-of by this common order for the sake of convenience and brevity. The Assessee and the Revenue has taken following grounds of appeal in – T.P.A. No. 157/Ind/2015:A.Y. 2010-11 Transfer Pricing Grounds 1. The Learned

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

IV, Mumbai (hereinafter referred as ”DRP”). Since the issue in these appeals are common in nature, these appeals are clubbed together and being disposed-of by this common order for the sake of convenience and brevity. The Assessee and the Revenue has taken following grounds of appeal in – T.P.A. No. 157/Ind/2015:A.Y. 2010-11 Transfer Pricing Grounds 1. The Learned

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

IV, Mumbai (hereinafter referred as ”DRP”). Since the issue in these appeals are common in nature, these appeals are clubbed together and being disposed-of by this common order for the sake of convenience and brevity. The Assessee and the Revenue has taken following grounds of appeal in – T.P.A. No. 157/Ind/2015:A.Y. 2010-11 Transfer Pricing Grounds 1. The Learned

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

IV, Mumbai (hereinafter referred as ”DRP”). Since the issue in these appeals are common in nature, these appeals are clubbed together and being disposed-of by this common order for the sake of convenience and brevity. The Assessee and the Revenue has taken following grounds of appeal in – T.P.A. No. 157/Ind/2015:A.Y. 2010-11 Transfer Pricing Grounds 1. The Learned

THE DCIT-1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P. LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

iv) erred in deleting the aforesaid addition while observing that the TPO failed to show any evidence for proving incorrect FAR analysis. The CIT (A) has not appreciated the facts mentioned by the TPO in Para 5.1 to 5.7 in TP order wherein specific defects in the FAR analysis have been pointed out by the TPO. (v) erred in deleting

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT -CIRCLE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

iv) erred in deleting the aforesaid addition while observing that the TPO failed to show any evidence for proving incorrect FAR analysis. The CIT (A) has not appreciated the facts mentioned by the TPO in Para 5.1 to 5.7 in TP order wherein specific defects in the FAR analysis have been pointed out by the TPO. (v) erred in deleting

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT RANGE 1(1), INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

iv) erred in deleting the aforesaid addition while observing that the TPO failed to show any evidence for proving incorrect FAR analysis. The CIT (A) has not appreciated the facts mentioned by the TPO in Para 5.1 to 5.7 in TP order wherein specific defects in the FAR analysis have been pointed out by the TPO. (v) erred in deleting

THE DCIT1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P LTD., INDORE

Bench: Shri D.T. Garasia & Shri O.P. Meena

iv) erred in deleting the aforesaid addition while observing that the TPO failed to show any evidence for proving incorrect FAR analysis. The CIT (A) has not appreciated the facts mentioned by the TPO in Para 5.1 to 5.7 in TP order wherein specific defects in the FAR analysis have been pointed out by the TPO. (v) erred in deleting

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

Transfer Pricing Regulations talk of individual transactions to be benchmarked. He submitted that the assessee made claim of ‘entity-level’ comparison before DRP also, but the DRP has over-ruled assessee’s claim with reasoning. Referring to Page 10 and 11 of DRP order, Ld. DR emphasized the reasoning given by DRP, Page 19 of 47 Computer Sciences Corporation India

THE ACIT, - 4(1), INDORE vs. M/S. YASH TECHNOLOGIES PVT. LTD., INDORE

In the result appeal of the revenue is dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aaacy1868M

17. Ld. Counsel for the assessee referred to the following written submissions; (a) (i) That the AO has acted beyond his power under the Income Tax Act, 1961 and added Non SEZ unit expenses to SEZ unit expenses which was clearly a specified domestic transaction and subject matter of transfer pricing. (ii) The A.O. violated the income tax provisions

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

iv) In a case where the asset is converted by the owner thereof into, or is treated by him as, stock-in trade of a business carried on by him, such conversion or treatment; [or] (via) the maturity or redemption of a zero-coupon bond; [or] (v) any transaction involving the allowing of the possession of any immovable property

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

IV) Reasonable cause within the meaning of Section 273B : 3. Last but not the least, it is submitted that considering the provisions of section 92BA and the Guidance Note issued by the Institute of Chartered Accountants of India, Respondent had a reasonable cause for not considering the transaction as Specified Domestic Transaction and this fact was disclosed in Form 3CEB