What is Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT authority for?

The deductor cannot be treated as an assessee-in-default under Section 201(1) if the deductee has already paid the tax or offered the impugned receipts in their return of income. However, interest under Section 201(1A) for delayed deposit of tax can still be levied up to the date of filing of the return of income by the deductee.

How many judgments cite Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT?

576 judgments on BharatTax cite Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT (293 ITR 226), spanning 2008 to 2026.

Which sections of the Income Tax Act does Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 201(1A), Section 194C, Section 201(1), Section 40(a)(ia), Section 143(3), Section 201.

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT (293 ITR 226)

Accord Advertising P.Ltd, Mumbai vs. ITO (TDS) 1(1), Mumbai

In the result, appeal of the assessee for Assessment Year 2003-04 is allowed, as above

ITA 3528/MUM/2014[2003-04]Status: DisposedITAT Mumbai13 Apr 2018AY 2003-04

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Yogesh TharFor Respondent: Shri M.C. Omi Ningshen

Section 194Section 194CSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NOS. 3528 TO 3530/MUM/2014 : A.Ys : 2003-04 TO 2005-06 Accord Advertising Pvt. Ltd., Vs. ITO (TDS)-1(1), Mumbai 101/102, Makani Centre, 35, Linking (Respondent) Road, Bandra (W), Mumbai 400 050. PAN : AAACA8759R (Appellant) Appellant by : Shri Yogesh Thar Respondent by : Shri M.C. Omi Ningshen Date of Hearing : 18/01/2018 Date of Pronouncement : 13/04/2018 O R D E R PER G.S. PANNU, AM : The captioned are three appeals filed by the same assessee for different ass…

Natwaria Shrilal Lasaria, Pune vs. Income-Tax Officer

In the result, appeal of the assessee is allowed

ITA 1838/PUN/2016[2001-02]Status: DisposedITAT Pune26 Mar 2018AY 2001-02

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri M.K KulkarniFor Respondent: Shri Anil Kumar Chaware

Section 244ASection 40A(2)(b)

…Ld. CIT was also not justified in rejecting the alternative submission based on the amendment to 2nd proviso to S. 40(a)(i-a) interpreted as having retrospective operation w.e.f 2005-06. In view of Hon'ble Supreme Court judgment in Hindustan Coca Cola (2007) 293 ITR 226 the provision i.e 2nd proviso to S. 40(a)(i-a) is presumed to be in existence since the enactment of law. The addition made be deleted following Hon'ble Supreme Court Judgment. 3. On the facts and circumstances of the case and in law the recipients of the commission the payment of which was added back in the hands of the assessee was genuine and…

United Breswaries Ltd, Srikakulam vs. JCIT, TDS, Range, Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 456/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR

Section 194Section 194CSection 194JSection 201

…at source and raised the demand. However, the assessee claimed before the ld. CIT(A) for not treating the assessee in default u/s 201 as per the judgement of the Hon’ble Supreme Court rendered in the case of Hindustan Coco-Cola Beverages Pvt. Ltd. Vs. CIT[293 ITR 226] (SC).The Ld.CIT(A) considered the submission made by the assessee and held that the AO is justified in levying the interest u/s 201(1A) of the Act. 3. Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before the ITAT, Visakhapatnam and the ITAT Visakhapatnam upheld the order the of the Ld.CIT(A) and held that the payment was…

United Breswaries Ltd, Visakhapatnam vs. JCIT, TDS, Range, Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 455/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR

Section 194Section 194CSection 194JSection 201

…at source and raised the demand. However, the assessee claimed before the ld. CIT(A) for not treating the assessee in default u/s 201 as per the judgement of the Hon’ble Supreme Court rendered in the case of Hindustan Coco-Cola Beverages Pvt. Ltd. Vs. CIT[293 ITR 226] (SC).The Ld.CIT(A) considered the submission made by the assessee and held that the AO is justified in levying the interest u/s 201(1A) of the Act. 3. Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before the ITAT, Visakhapatnam and the ITAT Visakhapatnam upheld the order the of the Ld.CIT(A) and held that the payment was…

United Breweries Ltd, Srikakulam vs. JCIT TDS Range, Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 454/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR

Section 194Section 194CSection 194JSection 201

…at source and raised the demand. However, the assessee claimed before the ld. CIT(A) for not treating the assessee in default u/s 201 as per the judgement of the Hon’ble Supreme Court rendered in the case of Hindustan Coco-Cola Beverages Pvt. Ltd. Vs. CIT[293 ITR 226] (SC).The Ld.CIT(A) considered the submission made by the assessee and held that the AO is justified in levying the interest u/s 201(1A) of the Act. 3. Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before the ITAT, Visakhapatnam and the ITAT Visakhapatnam upheld the order the of the Ld.CIT(A) and held that the payment was…

Syndicate Bank, Patna vs. ACIT, TDS Circle, Patna

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

ITA 133/PAT/2010[2008-09]Status: DisposedITAT Patna08 Mar 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 133/Pat./2010 : Asstt. Year : 2008-09 Syndicate Bank, Vs Asstt. Commissioner Of Income Tax, Fraser Road, Tds Circle, Patna-800001 Patna (Appellant) (Respondent) Pan No. Ptns01245G Assessee By : Sh. A. K. Sarkar & Sh. Abhi Sarkar, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 08.03.2018 Date Of Pronouncement : 08.03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.04.2010 Of Ld. Cit(A), Dhanbad, Camp Office Patna.

For Appellant: Sh. A. K. Sarkar &For Respondent: Sh. Abhay Kumar, Sr. DR

Section 133ASection 201Section 201(1)

…peal. The ld. Counsel for the assessee submitted that the tax of Rs.11,59,881/- u/s 201(1A) of the Act was deleted by the ld. CIT(A) on the basis of the judgment of the Hon’ble Apex Court in the case of Hindustan Cocacola Beverage Pvt. Ltd. Vs CIT reported in 293 ITR 226. It was 3 ITA No. 133/Pat./2010 Syndicate Bank further stated that no interest u/s 201(1A) of the Act was chargeable, if the tax was duly paid and that too at the time when it had become due. The reliance was placed on the judgment of the Hon’ble Gujarat High Court in the case of CIT Vs Rishikesh Apartments Co-op. Housing Society Ltd. reported a…

Coimbatore Intergrated Waste Management Company P.Ltd, Coimbatore vs. DCIT TDS Cir, Coimbatore

ITA 2710/MUM/2015[2012-13]Status: DisposedITAT Mumbai01 Mar 2018AY 2012-13

For Appellant: S/Shri Sumant Chadha/Jitendra TrivediFor Respondent: Shri Rajat Mittal-DR

Section 194CSection 194JSection 197Section 201Section 9

…t involve services of professionals and technicians,that the nature of contract was of technical service contract,that the AO had rightly held that provisions of section 194J were applicable. 3.1.Referring to the case of Hindustan Coca-cola Beverages Pvt.Ltd.(293 ITR 226),the FAA held that the assessee had failed to establish that UEEL had paid due taxes on the sums paid by the assessee,that during the appellate proceedings it had filed details of TDS certificates , 2710/Mum/2015 ledger copies and the first page of return of income to show that the sums paid by it to UEEL had been offered to tax,that it had fai…

Shri Shankarlal Shrikishan Chachan, Ahmedabad vs. The Income Tax Officer, Ward-11(4), Ahmedabad

ITA 729/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2008-09

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri Kishor Goyal, ARFor Respondent: Shri Rajesh Meena, Sr. D.R

Section 40

…fore the ld. CIT(A) but without any success. 7. Before us, the ld. counsel for the assessee vehemently submitted that the facts of the case are squarely covered by the decision of the Hon’ble Supreme Court in the case of Hindustan Coco Cola Beverages P. Ltd. 293 ITR 226. 8. After giving a thoughtful consideration to the facts of the case in hand, we find that the ratio laid down by the Hon’ble Supreme Court in the case of ITA No. 729-Ahd-2014 3 . A.Y. 2008-09 Hindustan Coco Cola Beverages Pvt. Ltd. do not apply inasmuch as the Hon’ble Supreme Court has held that recovery once again cannot be made from the deduc…

Mumbai Metropolitan Region Development Authority (Mmrda), Mumbai vs. ACIT (TDS) Circle - 1(3), Mumbai

In the result appeal of the assessee in ITA no

ITA 5186/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2018AY 2012-13

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5186 & 5187/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13 & 2013-14) बिाम/ Mumbai Metropolitan Region Acit (Tds) Cir-1(3) Development Authority R.No. 703, 7 T H Floor, K.G. (Mmrda) , Bkc, Bandra(E), Mittal Hospital Building, V. Mumbai-400051 Charni Road(W), Mumbai- 400002 स्थायी ऱेखा सं./ Pan :Aaatm7106R(Tds Mum16747D) (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. J.P BairagraFor Respondent: Shri. Saurabhkumar Rai,DR

Section 194Section 194CSection 194JSection 201(1)

…to the appellant in respect of the tax already paid by DBM Geotechnics Construction Private Ltd. If any, on its receipts from the appellant, in view of the decision of the Hon'ble Apex Court in the case of Hindustan Coca Cola Beverage (p) Ltd. Vs. CIT [2007] 293 ITR 226. The AO is therefore directed accordingly.‘ I.T.A. No.5186 & 5187/Mum/2016 6.1 The assesse has also furnished the following details for claim of relief u/s. 201(1) in respect of Hon'ble Apex Court in the case of Hindustan Coca Cola Beverage (p) Ltd. Vs. CIT [2007] 293 ITR 226. In support of it, the assessee has submitted – 1. Audited Financial…

Hathway C Net P.Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeal of the assessee is allowed

ITA 4112/MUM/2016[2003-04]Status: DisposedITAT Mumbai31 Jan 2018AY 2003-04

Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Hathway C-Net Private The Tax Recovery Officer Limited, Rahejas, 4Th Floor, (Tds)-1 Smt. K.G. Mittal बिधम/ Corners Of Main Avenue & Ayurvedic Hospital Bldg, Vs. V.P. Road, Santa Cruz (West) Charni Road-(West), Mumbai- 400054 Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaach8338K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Ms. Pooja Swaroop, D.R

Section 133ASection 194CSection 201Section 201(1)

…been subjected to taxes in the hands of the deductees/payees, therefore, as per Circular No. 8/2009 [F. No. 385/08/2009, dated 24.11.2009] and the judgment of the Hon’ble Supreme Court in the case of M/s Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT (2007) 293 ITR 226 (SC) the recovery of the tax from the assessee was not permissible; and (iv) alternatively, it was submitted that as the assessee had sought a clarification with regard to applicability of TDS provisions from the CBDT, therefore, the proceedings may be kept in abeyance till the necessary clarification was received. 3. The A.O after deliberating o…

Pidilite Industries Ltd, Mumbai vs. ITO TDS 2(5), Mumbai

In the result, appeal filed by the assessee is partly allowed, for

ITA 2174/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Jan 2018AY 2008-09

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 191Section 194CSection 194JSection 201Section 201(1)

…T 271 ITR 401 and ITAT, Mumbai Bench in the case of TUV Bayern (I) Ltd vs DCIT 23 Taxman.com 27. The assessee also made an alternative plea in the light of ratio laid down by the Hon’ble Supreme Court in the case of Hindustan Coco cola Beverages Ltd vs CIT 293 ITR 226 (SC) and submitted that since the recipient of amount has already paid taxes and the proof of which has been furnished to the AO hence, the AO may be directed to examine the evidence filed by the assessee and grant relief accordingly. The CIT(A), after considering relevant submissions of the assessee and also relying upon certain judicial preced…

M/S Sls Investment Private Limited, Kolkata vs. ITO, Ward 59(3)/TDS, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1827/KOL/2016[2004-05]Status: DisposedITAT Kolkata12 Jan 2018AY 2004-05

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 1827/Kol/2016 Assessment Year : 2004-05 M/S Sls Investments Pvt. Ltd. -Vs- Ito, Ward-59(3),Tds,Kolkata [Pan: Aadcs 9398 H] (Appellant) (Respondent)

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Arindam Bhattacharjee, Addl. CIT

Section 201(1)

…nlal Joshi and Shri Somani Ram Avatar were not having taxable income and hence in any 6 M/s SLS Investments Private Limited A.Yr.2004-05 case the assessee could not be treated as assessee in default in terms of ratio laid down by the Hon'ble Supreme Court in 293 ITR 226 (supra). (iii) It has been orally mentioned by the Ld. AR that the remaining three parties also do not have any taxable income, though no evidences were furnished before us to that effect. (iv) The assessee had duly reflected in the relevant column in form no. 26 by mentioning as ‘B’ which clearly stipulates the assessee had indeed obtained dec…