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

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

transfer of royalties) to THE LICENSOR within one month along with the report of the royalties due. 6.5 THE LICENSEE shall keep proper books and records giving full information regarding the turnover subject to royalties payable to THE LICENSOR. THE LICENSOR shall be entitled at its cost to have these records and relevant documents examined. For the purpose of examination

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

transfer of royalties) to THE LICENSOR within one month along with the report of the royalties due. 6.5 THE LICENSEE shall keep proper books and records giving full information regarding the turnover subject to royalties payable to THE LICENSOR. THE LICENSOR shall be entitled at its cost to have these records and relevant documents examined. For the purpose of examination

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

transfer of royalties) to THE LICENSOR within one month along with the report of the royalties due. 6.5 THE LICENSEE shall keep proper books and records giving full information regarding the turnover subject to royalties payable to THE LICENSOR. THE LICENSOR shall be entitled at its cost to have these records and relevant documents examined. For the purpose of examination

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

transfer of royalties) to THE LICENSOR within one month along with the report of the royalties due. 6.5 THE LICENSEE shall keep proper books and records giving full information regarding the turnover subject to royalties payable to THE LICENSOR. THE LICENSOR shall be entitled at its cost to have these records and relevant documents examined. For the purpose of examination

M/S SANGHVI FOODS P LTD, ,INDORE vs. ITO (IT & TP) , BHOPAL

In the result common issue raised in

Bench: Shri Kul Bharat & Shri Manish Borad

1) of the Act since the non resident company is having a “business connection” in India through BIPL through the communication attributable to these transaction for spare parts is subject to withholding tax u/s 195 of the Act. 11. When the matter came before the Ld. CIT(A) who after considering the reply of the assessee which summarised that transactions

M/S SANGHVI FOODS P LTD, ,INDORE vs. ITO (IT & TP) , BHOPAL

In the result common issue raised in

Bench: Shri Kul Bharat & Shri Manish Borad

1) of the Act since the non resident company is having a “business connection” in India through BIPL through the communication attributable to these transaction for spare parts is subject to withholding tax u/s 195 of the Act. 11. When the matter came before the Ld. CIT(A) who after considering the reply of the assessee which summarised that transactions

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

price would have become taxable in the hands of the Appellant's shareholder Conclusion 1.37. In view of the factual and legal position discussed above, it is submitted that the addition of Rs. 114,41,91,146 made under section 56(2)(viib) of the IT Act, is bad in law and merits to be quashed for the following reasons

MAAN ALUMINIUM LTD.,PITHAMPUR vs. ITO (IT & TP), BHOPAL

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Maan Aluminium Ltd. Ito (It & Tp), 427, Orbit Mall, Bhopal बनाम/ 4Th Floor, Ab Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aapcm 0088 C / Tan: Bplm 07361 E Assessee By Shri Sudhir Padliya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2023 Date Of Pronouncement 31.03.2023

195 and submitted that the requirement of TDS under that section arises only if the income of non-resident is chargeable to tax in India. Then, Ld. AR carried us to section 9 and submitted that this is the only section which fixes chargeability in India. Ld. AR submitted that in the present case, section 9 is not applicable

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

195 of the Act, Avoidance Agreements with reference to definition of permanent establishment have been referred by the Assessing Officer: S. Particulars Country Article of DTAA on 16 Birla Corporation Ltd. ITA No.33 & 34/Ind/2020 No. PE Referred by AO Article 5(1) and 1 Polysius AG Germany 5(5)(a) 2 RHI AG Austria Article 5(5)(a) 3 PARR

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

195 of the Act, Avoidance Agreements with reference to definition of permanent establishment have been referred by the Assessing Officer: S. Particulars Country Article of DTAA on 16 Birla Corporation Ltd. ITA No.33 & 34/Ind/2020 No. PE Referred by AO Article 5(1) and 1 Polysius AG Germany 5(5)(a) 2 RHI AG Austria Article 5(5)(a) 3 PARR

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 37(1) of the Act. 3. Development charges whether received or not would accrue to the assessee at the rate of Rs.170/- per Sq. Feet at par with 22 buyers of the plots and thus, the development charges would not be a charge on the assessee's profit as the same would be commensurately recoverable from the buyers

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 37(1) of the Act. 3. Development charges whether received or not would accrue to the assessee at the rate of Rs.170/- per Sq. Feet at par with 22 buyers of the plots and thus, the development charges would not be a charge on the assessee's profit as the same would be commensurately recoverable from the buyers

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

transfers the property to A for the same price at which he originally purchased it, he should be liable to pay tax on the basis as if he has received the market value of the property as on the date of resale, if, in the mean-while, the market price has shot up and exceeds the agreed price by more

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

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 on remittance of Rs. 24,33,853/- to University of Cambridge, UK, which is for examination fee, books purchased

M/S TESLA TRANSFORMERS ,BHOPAL vs. ITO(INTERNATIONAL TAXATION),, BHOPAL

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

195 of the Act in respect of payments made to the non- resident German entity (iv) Payment to Stal Products SA, Poland: During the year, the assessee made payment of " 2,06,99,551/- 4.5 to the non-resident for the purpose of purchase of some materials. To carry out transactions with the non-resident, the assessee was engaging with