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

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

transfer, either at the time of purchase or at the time of sale of share by the appellant, treatment of LTCG as unexplained credit under section 68 of the Act and confirmation thereof by Ld. CIT(A) is wholly unjustified, improper and bad in law. 06) Section 68: Issue: Burden to prove :- That the Commissioner of Income tax (A) erred

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 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

transferring PAN of the assesse society from DCIT(E), Bhopal to ACIT(central) -2 Bhopal. Once the PAN is migrated then CIT(E) seize to have any jurisdiction over the assessee with regard to any of proceedings under the Act. We accordingly dismiss the additional grounds raised by the assessee. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15. Apropos

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

transferring PAN of the assesse society from DCIT(E), Bhopal to ACIT(central) -2 Bhopal. Once the PAN is migrated then CIT(E) seize to have any jurisdiction over the assessee with regard to any of proceedings under the Act. We accordingly dismiss the additional grounds raised by the assessee. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15. Apropos

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

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

transfer pricing adjustment of Rs. 9, 73, 14,004/- made by TPO is hereby deleted.” M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10-11Page 74 of 127 2.5.9. We have given our careful thoughts to above findings and fully subscribe the same. In the light of the above

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

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

transfer pricing adjustment of Rs. 9, 73, 14,004/- made by TPO is hereby deleted.” M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10-11Page 74 of 127 2.5.9. We have given our careful thoughts to above findings and fully subscribe the same. In the light of the above

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

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

transfer pricing adjustment of Rs. 9, 73, 14,004/- made by TPO is hereby deleted.” M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10-11Page 74 of 127 2.5.9. We have given our careful thoughts to above findings and fully subscribe the same. In the light of the above

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

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

transfer pricing adjustment of Rs. 9, 73, 14,004/- made by TPO is hereby deleted.” M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10-11Page 74 of 127 2.5.9. We have given our careful thoughts to above findings and fully subscribe the same. In the light of the above

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

49 of 84 M/s. Andritz Hydro Pvt. Ltd v DCIT/ T.P.A. No.157/Ind/2015 &316/Ind/2016/ A.Y.:10-11&11-12 DCIT vs. Andritz Hydro Pvt. Ltd T.P. A. No. 265/Ind/2015 & 349/Ind/2016/A.Y.:10-11&11-12 Austria. As no TDS was deducted thereon by invoking provisions of Section 40(a)(ia), the AO disallowed the payment so made. Since TDS was not made

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

49 of 84 M/s. Andritz Hydro Pvt. Ltd v DCIT/ T.P.A. No.157/Ind/2015 &316/Ind/2016/ A.Y.:10-11&11-12 DCIT vs. Andritz Hydro Pvt. Ltd T.P. A. No. 265/Ind/2015 & 349/Ind/2016/A.Y.:10-11&11-12 Austria. As no TDS was deducted thereon by invoking provisions of Section 40(a)(ia), the AO disallowed the payment so made. Since TDS was not made

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

49 of 84 M/s. Andritz Hydro Pvt. Ltd v DCIT/ T.P.A. No.157/Ind/2015 &316/Ind/2016/ A.Y.:10-11&11-12 DCIT vs. Andritz Hydro Pvt. Ltd T.P. A. No. 265/Ind/2015 & 349/Ind/2016/A.Y.:10-11&11-12 Austria. As no TDS was deducted thereon by invoking provisions of Section 40(a)(ia), the AO disallowed the payment so made. Since TDS was not made

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

49 of 84 M/s. Andritz Hydro Pvt. Ltd v DCIT/ T.P.A. No.157/Ind/2015 &316/Ind/2016/ A.Y.:10-11&11-12 DCIT vs. Andritz Hydro Pvt. Ltd T.P. A. No. 265/Ind/2015 & 349/Ind/2016/A.Y.:10-11&11-12 Austria. As no TDS was deducted thereon by invoking provisions of Section 40(a)(ia), the AO disallowed the payment so made. Since TDS was not made

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

49,22,361/- and the Total Income was reduced to Nil. The assessee company has paid MAT on the Book Profit of Rs. 1,77,91,315/-. The assessee has got his books of accounts. Audited as per the provisions of section 44AB of the I.T. Act.” [Emphasis supplied] Ld. AR also drew us to the last para of assessment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

49,22,361/- and the Total Income was reduced to Nil. The assessee company has paid MAT on the Book Profit of Rs. 1,77,91,315/-. The assessee has got his books of accounts. Audited as per the provisions of section 44AB of the I.T. Act.” [Emphasis supplied] Ld. AR also drew us to the last para of assessment

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

49,22,361/- and the Total Income was reduced to Nil. The assessee company has paid MAT on the Book Profit of Rs. 1,77,91,315/-. The assessee has got his books of accounts. Audited as per the provisions of section 44AB of the I.T. Act.” [Emphasis supplied] Ld. AR also drew us to the last para of assessment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

49,22,361/- and the Total Income was reduced to Nil. The assessee company has paid MAT on the Book Profit of Rs. 1,77,91,315/-. The assessee has got his books of accounts. Audited as per the provisions of section 44AB of the I.T. Act.” [Emphasis supplied] Ld. AR also drew us to the last para of assessment