Hindustan Coca Beverages (P) Ltd. v. CIT

288 ITR 379High Court2007#1928 most cited

What is Hindustan Coca Beverages (P) Ltd. v. CIT authority for?

If a deductee has paid tax directly, the deductor's liability for non-deduction under Section 201(1) abates, and the deductor cannot be treated as an assessee-in-default. Interest under Section 201(1A) can only be charged from the date tax was deductible until the date it was actually paid by the deductee.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2023.

Also referred to as

Hindustan Coca Beverages (P) Ltd. · 288 ITR 379 · Section 201(1) · assessee in default · deductee payment of tax · abatement of deductor liability · interest under Section 201(1A) · period of interest levy · non-deduction of tax · Section 191 · TDS liability · CIT vs Adidas India Marketing

Issues it is cited on

section 194dshort deduction of taxinterest under section 201(1a)summons under section 131section 197section 194hright to receivesection 18mlisection 201(1a)section 201(1)assessee in default

Judgments citing Hindustan Coca Beverages (P) Ltd. v. CIT

Commissioner of Income Tax vs. M/S Kuwait Airways Corporation

In the result the appeal is allowed in ITA Nos

ITA/116/2006HC Delhi13 Apr 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA NO 306/2005 Page 1 of 53 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant…

Commissioner of Income Tax Del vs. M/S United Airlines

In the result the appeal is allowed in ITA Nos

ITA/118/2006HC Delhi13 Apr 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA NO 306/2005 Page 1 of 53 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant…

Commissioner of Income Tax Del vs. M/S Thai Airways International

In the result the appeal is allowed in ITA Nos

ITA/120/2006HC Delhi13 Apr 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA NO 306/2005 Page 1 of 53 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant…

Commissioner of Income Tax (TDS) vs. Belair Travels & Cargo P.Ltd

In the result the appeal is allowed in ITA Nos

ITA/105/2008HC Delhi13 Apr 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA NO 306/2005 Page 1 of 53 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant…

Commissioner of Income Tax Del vs. M/S Pakistan International Air

In the result the appeal is allowed in ITA Nos

ITA/124/2006HC Delhi13 Apr 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA NO 306/2005 Page 1 of 53 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant…

Commissioner of Income Tax TDS vs. Air France

In the result the appeal is allowed in ITA Nos

ITA/1139/2005HC Delhi13 Apr 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA NO 306/2005 Page 1 of 53 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant…

Commissioner of Income Tax Del vs. M/S Thai Airoways Internationa

In the result the appeal is allowed in ITA Nos

ITA - 51 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 964 / 2008HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 952 / 2008HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax vs. M/S Kuwait Airways Corporation

In the result the appeal is allowed in ITA Nos

ITA - 116 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax Del vs. M/S Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 432 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax vs. M/S Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 121 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax Del vs. M/S Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 123 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax Del vs. Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 306 / 2005HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax Del vs. M/S United Airlines

In the result the appeal is allowed in ITA Nos

ITA - 117 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax TDS vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 1139 / 2005HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

C.I.T (TDS) vs. British Airways Plc

In the result the appeal is allowed in ITA Nos

ITA - 969 / 2008HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax TDS vs. British Airway Plc

In the result the appeal is allowed in ITA Nos

ITA - 256 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…

Commissioner of Income Tax Del vs. M/S Thai Airways International

In the result the appeal is allowed in ITA Nos

ITA - 120 / 2006HC Delhi13 Apr 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 13.04.2009 ITA Nos. 306/2005 & 123/2006, COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel. versus SINGAPORE AIRLINES LTD ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate ITA Nos. 121/2006 & 432/2006 COMMISSIONER OF INCOME TAX NEW DELHI ..... Appellant Through: Mr R.D. Jolly, Sr. Standing C…