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)

Kuloday Technopack P. Ltd, Mumbai vs. ITO 8(2)(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3300/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. M. SubramanianFor Respondent: Shri Rajesh Kumar Yadav,DR

Section 143(3)Section 154Section 172Section 172(1)Section 194CSection 195Section 40

…so noted that the ld. Commissioner of Income tax (Appeals) has dealt with the individual fee/payment/charges and the conclusion arrived at therein is identical. It is worth quoting that the Hon'ble Apex Court in Hindustan Coca Cola Beverages Pvt. Ltd. v. CIT (293 ITR 226) held that where the deductee concerns have already paid taxes on the payments made by the assessee payer then the Department could not deduct tax from the deductor on the same income by treating the latter to be an "assessee in default". Similarly, in the present case, the payees have offered the corresponding income in their returns, therefore,…

Assistant Commissioner of Income-Tax, Mangalore vs. M/S. Kodagu District Co-Operative Bank Ltd, Kodagu

In the result, the appeal of the revenue is dismissed

ITA 169/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwal, Addl. CIT (D.R)For Respondent: Smt. Pratibha, Advocate

Section 195Section 201Section 201(1)Section 271C

…and included the bank interest in the total income of the deductee then the assessee cannot be deemed to be assessee in default. The ld. AR has relied upon the decision of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverage Pvt. Ltd. Vs. CIT 293 ITR 226 wherein the Hon'ble Supreme Court has held in paras 9 to 11 as under : “ 9. We have already noticed that the order passed by the Tribunal to reopen the matter for further hearing as regards Ground No. 7 has attained its finality. In the 5 IT(IT)A No.169/Bang/2017 circumstances, the High Court could not have interfered with the final order passed…