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

201-205, Bansi Trade Centre, 581/5, M.G. Road, Indore (Revenue) (Respondent) Revenue by Smt. Ashima Gupta, CIT Assessee by Shri S.S. Solanki, CA Date of Hearing 10.10.2019 Date of Pronouncement 31.10.2019 O R D E R PER MANISH BORAD. The above captioned appeal filed at the instance of revenue pertaining to Assessment Year 2014-15 is directed against the orders

M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. THE DCIT CIRCLE 1(1), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Andritz Hydro Private Dcit Circe 1(1) Ltd. Bhopal Vs. D-17, Mpakvn Industrial Area, Mandideep Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcv 2466 R Assessee By Shri Rahul, Kaul Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 28.08.2023

section 92D(1) and rules made thereunder or the information or data used in computation of arm’s length price is not reliable or correct. A similar explanation has been provided by the CBDT in circular no.12 dated 23rd August 2001. Thus, the Ld. AR has submitted as per the circular issued by the CBDT the TPO was bound

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

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)

Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that "fees for technical services" shall have the same meaning as contained in Explanation 2 to clause (vii) of Section 9(1) of the Act. Right from 1979 various judgments of the High Courts

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)

Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that "fees for technical services" shall have the same meaning as contained in Explanation 2 to clause (vii) of Section 9(1) of the Act. Right from 1979 various judgments of the High Courts

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

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

201, Shrihti Complex, Zone- I, M.P. Nagar, Bhopal, 21 registries were found. Further, 6 sale deeds were impounded from the office of Aakriti Aqua City Gram- Chhan 11th Mile Hoshangabad Road, Bhopal. During the course of assessment, Ld. AO examined the various parties from whom the assesee purchased the land, and found that ‘on-money’ has been paid

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

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

201, Shrihti Complex, Zone- I, M.P. Nagar, Bhopal, 21 registries were found. Further, 6 sale deeds were impounded from the office of Aakriti Aqua City Gram- Chhan 11th Mile Hoshangabad Road, Bhopal. During the course of assessment, Ld. AO examined the various parties from whom the assesee purchased the land, and found that ‘on-money’ has been paid

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

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

3 Tesla Transformers Ltd. vs. ITO (International Taxation) made to such parties. During the course of 201 proceedings, the assessee submitted letter dated 29-09-2015, wherein the accountant of the assessee submitted that the “process is that after raising queries their agents/residential sales representatives will contact us personally or telephonically and after negotiations the price will be finalised

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

201(1)/(1A) and created demand of tax and interest as per working made in Para No. 8 of his order. CIT(A)’s Order: 5. During first-appeal, Ld. CIT(A) made an initial observation that section 90(4) of the Act requires production of Tax Residency Certificate (TRC) for claiming benefit of DTAA. But the assessee

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

201(1A) 01 Payment to M/s 38,093 6,349 2,616 654 Buhler AG Switzerland 02 Payment to M/s 2,83,438 47,240 19,463 3,892 Buhler AG ITANo.743 & 744/Ind/2018 Sanghvi Foods Private Limited Switzerland Total 22079 4546 05] That on perusal of the Purchase Order and Invoices Your Honours will appreciate that Assessee company has basically

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

201(1A) 01 Payment to M/s 38,093 6,349 2,616 654 Buhler AG Switzerland 02 Payment to M/s 2,83,438 47,240 19,463 3,892 Buhler AG ITANo.743 & 744/Ind/2018 Sanghvi Foods Private Limited Switzerland Total 22079 4546 05] That on perusal of the Purchase Order and Invoices Your Honours will appreciate that Assessee company has basically

HERSHEY INDIA P.LTD,MUMBAI vs. ITO ( INTERNATIONAL TAXATION & TRANSFER PRICING) , BHOPAL, BHOPAL

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

Transfer House, Hiranandani Vs Pricing), Gardens, Powai, Bhopal Mumbai-400076 (Respondent) PAN: AABCT6106C (Appellant) Assessee by: Shri Anil Khabya, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 13-10-2022 Date of pronouncement : 02 -12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by assessee for A.Ys. 2015-16 & 2016-17 arise from

HERSHEY INDIA P.LTD,MUMBAI vs. ITO ( INTERNATIONAL TAXATION & TRANSFER PRICING) , BHOPAL, BHOPAL

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

Transfer House, Hiranandani Vs Pricing), Gardens, Powai, Bhopal Mumbai-400076 (Respondent) PAN: AABCT6106C (Appellant) Assessee by: Shri Anil Khabya, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 13-10-2022 Date of pronouncement : 02 -12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by assessee for A.Ys. 2015-16 & 2016-17 arise from

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

201 (sq.ft addition to 3- MPEB developm charges 3- .) the sale 14] deposit ent per sq.ft 14] considerat account charges ion in AY (Rs.) account 2013-14 (Rs.) (Rs.) (A) (B) (C) (D) (E) (F) (G) (H) = (E-G) (I) =(G/D) (J) 1 Meeta 421 8200 40,40,000 44, 2,87,000 13,94,000 170 228 Rajesh

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

201 (sq.ft addition to 3- MPEB developm charges 3- .) the sale 14] deposit ent per sq.ft 14] considerat account charges ion in AY (Rs.) account 2013-14 (Rs.) (Rs.) (A) (B) (C) (D) (E) (F) (G) (H) = (E-G) (I) =(G/D) (J) 1 Meeta 421 8200 40,40,000 44, 2,87,000 13,94,000 170 228 Rajesh

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

Transfer 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

THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

price, without anything more, is consistent with the realization of capital investment and surplus received by the assessee will not be trading or business profit. 02. That the learned CIT(A) has confirmed the disallowance made by the learned AO of Rs. 2,15,542/- by invoking the provision of section 14A to be read with Rule