Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

293 ITR 226Supreme Court of India2007#108 most cited

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.

576

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2026.

Also referred to as

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT · 293 ITR 226 · Section 201(1) assessee in default · Section 201(1A) interest · tax paid by deductee · deductor not in default · TDS non-deduction liability · Section 194C · CBDT Circular S/2013

Sections most often in play

Section 201(1A)Section 194CSection 201(1)Section 40(a)(ia)Section 143(3)Section 201Section 139Section 250

Issues it is cited on

interest under section 201(1a)section 271csection 201(1)assessee in defaultsection 201(1a)section 201section 194csection 20section 194section 19section 40(a)(ia)section 40(a)

Judgments citing Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

Jaipur Metro Rail Corporation Limited, Jaipur vs. DCIT, Jaipur

In the result, the appeal filed by the assessee is dismissed

ITA 1076/JPR/2016[2011-12]Status: DisposedITAT Jaipur15 Feb 2017AY 2011-12

Bench: Passing The Order.’’

For Appellant: NoneFor Respondent: Smt. Poonam Rai, DCIT- DR
Section 194Section 201

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 1076/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke M/s. Jaipur Metro Rail Corporation Ltd. The DCIT (TDS) Vs. Khanij Bhawan, Tilak Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRJ 07610 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: None jktLo dh vksj ls@ Revenue by :Smt. Poonam Rai, DCIT- DR lquokbZ dh rkjh[k@ Date of Hearing : 14/02/2017 ?kks"k.kk d…

M/S Twenty First Century Securities Ltd., Kolkata vs. The ITO, WD-59(4) (TDS), Kolkata

In the result both the appeals are allowed

ITA 464/KOL/2014[2008-2009]Status: DisposedITAT Kolkata03 Feb 2017AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT(DR)
Section 194ASection 197Section 20Section 201

…e Ld. C.I.T.(A), however, found the explanation of the assessee not acceptable as, according to him, the Ld. A.O. has rightly considered the applicability of the decision of Hon'ble Supreme Court in the case of CIT vs. Hindustan Coco Cola Beverages Pvt. Ltd. [293 ITR 226 (SC)] to hold that the amount to be deducted was specifically mentioned in the Annexure and hence the assessee-deduction was liable to pay interest u/s.201(lA). He further held relying on CBDT Circular No. 275 dated 29.01.1997 that the interest would be chargeable even if the deductee had nil income or was claiming a loss as the charging of inter…

ACIT (TDS), Jaipur vs. Gnadhi Vidhya Mandir, Churu

ITA 1016/JPR/2015[2012-13]Status: DisposedITAT Jaipur31 Jan 2017AY 2012-13
For Appellant: Shri M.L. Borad (Advocate)For Respondent: Shri Anil Kumar (CIT)
Section 194CSection 194JSection 201Section 201(1)

…was in default under section 201(1) of the Act. In view of the circular No.275/201/95 IT (B) dated 29.01.1997 of the Central Board of Direct Taxes and judgement of the Hon’ble Apex Court in the case of Hindustan Coca Cola Beverage (P) Ltd. Vs. CIT reported in 293 ITR 226 5. In order to appreciate the rival contentions and more particularly, the true nature and dominant object of the arrangement between the assessee and the respective study centres, it would be relevant to go through the norms and procedures/ guidelines for setting up the Study Centres and conducting IASE University programmes through such Study C…

Mumbai, Metroplitan Rigional Development Authority (Mmrda) vs. ITO TDS 2(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 6030/MUM/2014[2011-12]Status: DisposedITAT Mumbai30 Jan 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6029/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/ Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.6030/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.5950/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) The Income Tax Officer (Tds) Mumbai Metropolitan बनाम/ – 2(3), Regional Development V. Room No. 708, 7 Th Floor, Authority (Mmrda), Smt. K.G. Mittal Ayurvedic Bandra Kurla Complex, Hospital Building, Bandra (East), Charni Road (W), Mumbai – 400 051. Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Neil Philiph
Section 133ASection 194CSection 194JSection 201Section 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." Thus, the matter was set aside by learned CIT(A) in the first round of litigation to the file of the A.O. for de-novo determination of the issue in accordance with directions of the learned CIT(A) , and the A.O. in second round of litigation gave an opportunity to the assessee to provide the following…

Mumbai, Metroplitan Rigional Development Authority (Mmrda) vs. ITO TDS 2(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 6029/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Jan 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6029/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/ Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.6030/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.5950/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) The Income Tax Officer (Tds) Mumbai Metropolitan बनाम/ – 2(3), Regional Development V. Room No. 708, 7 Th Floor, Authority (Mmrda), Smt. K.G. Mittal Ayurvedic Bandra Kurla Complex, Hospital Building, Bandra (East), Charni Road (W), Mumbai – 400 051. Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Neil Philiph
Section 133ASection 194CSection 194JSection 201Section 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." Thus, the matter was set aside by learned CIT(A) in the first round of litigation to the file of the A.O. for de-novo determination of the issue in accordance with directions of the learned CIT(A) , and the A.O. in second round of litigation gave an opportunity to the assessee to provide the following…

ITO (TDS) 2(3), Mumbai vs. Mumbai Metropolitan Development Authority, Mumbai

In the result, appeal of the assessee in ITA No

ITA 5950/MUM/2014[2011-12]Status: DisposedITAT Mumbai30 Jan 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6029/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/ Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.6030/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.5950/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) The Income Tax Officer (Tds) Mumbai Metropolitan बनाम/ – 2(3), Regional Development V. Room No. 708, 7 Th Floor, Authority (Mmrda), Smt. K.G. Mittal Ayurvedic Bandra Kurla Complex, Hospital Building, Bandra (East), Charni Road (W), Mumbai – 400 051. Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Neil Philiph
Section 133ASection 194CSection 194JSection 201Section 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." Thus, the matter was set aside by learned CIT(A) in the first round of litigation to the file of the A.O. for de-novo determination of the issue in accordance with directions of the learned CIT(A) , and the A.O. in second round of litigation gave an opportunity to the assessee to provide the following…

ITO (TDS) (OSD) 1(2), Mumbai vs. Euro Rscg Advertising P. Ltd, Mumbai

In the result, appeal filed by the Revenue is hereby dismissed and Cross Objection filed by the assessee is allowed for statistical purposes as indicated above

ITA 6210/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 Jan 2017AY 2010-11

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2010-11

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

…This fact may be verified by the AO by exercising powers conferred upon him under the law. Therefore, no tax should be recovered from the assessee. In view of the judgments of Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. v. CIT 293 ITR 226 (SC) as well as judgments of Hon’ble Allahabad High Court in the case of Jagran Prakashan Ltd. v. DCIT 345 ITR 288(All). It was also submitted that SLP filed by the department against above judgments has been dismissed by the Hon’ble Supreme Court vide order dated 5th May 2014. It was thus vehemently 6 EURO RSCG Advertising P.L. submitted that i…

ITO (TDS) (OSD) 1(2), Mumbai vs. Entertainment Network (I) Ltd, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

ITA 5227/MUM/2014[2012-13]Status: DisposedITAT Mumbai11 Jan 2017AY 2012-13

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

Section 192Section 194CSection 194HSection 194JSection 201Section 201(1)

…assessee that in any case non-deduction of tax was under bona fide belief. Under these circumstances, assessee should not be deemed as assessee in default in view of judgment of Hon’ble Supreme Court in the cases of Hindustan Coca-cola Beverages (P.) Limited 293 ITR 226 (SC) and judgment of Hon’ble Bombay High Court in the case of CIT v. Kotak Securities Ltd 340 ITR 333 (Bom). Ld. CIT(A) considered observations made by the AO as well as detailed submissions of assessee and also considered the judgments available on this issue, and held that the amount of discount offered by the assessee could not partake the cha…

ITO (TDS) (OSD) 1(2), Mumbai vs. Entertainment Network (India) Ltd, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

ITA 1352/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Jan 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

Section 192Section 194CSection 194HSection 194JSection 201Section 201(1)

…assessee that in any case non-deduction of tax was under bona fide belief. Under these circumstances, assessee should not be deemed as assessee in default in view of judgment of Hon’ble Supreme Court in the cases of Hindustan Coca-cola Beverages (P.) Limited 293 ITR 226 (SC) and judgment of Hon’ble Bombay High Court in the case of CIT v. Kotak Securities Ltd 340 ITR 333 (Bom). Ld. CIT(A) considered observations made by the AO as well as detailed submissions of assessee and also considered the judgments available on this issue, and held that the amount of discount offered by the assessee could not partake the cha…

Lbs Manpower Service Pvt. Ltd., Mumbai vs. ITO - 9 (2) (2), Mumbai

In the result, the appeal filed by the assessee is hereby

ITA 2743/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2016AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2743/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Lbs Manpower Service Pvt. बनाम/ Income Tax Officer 9(2)(2) Ltd. Aaykar Bhawan, Vs. C/O. Shankarlal Jain & Queens Road, Associates Mumbai - 400020 12, Engineer Building, 265, Princess Street, Mumbai - 400020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcl9892K (अपीलाथ" /Appellant) (""थ" / Respondent) ..

For Appellant: Shri S. L. JainFor Respondent: Shri M. C. Omi Ningson
Section 142(1)Section 143(1)Section 143(2)Section 194Section 194CSection 194ISection 40

…t and also placed reliance on the law settled in DCIT Vs. Satish Agrawal & Co. 124 TTJ 542 (Agr) and ACIT Vs. Accenture Services (P) Ltd. 44 SOT 290 (Mum) and ITO (TDS) Vs. Indian Oil Corpn 13 ITR (T) 79 Delhi and Hindustan Coca Cola Bevarges (P) Ltd. Vs. CIT 293 ITR 226 (SC). On the other hand, learned departmental representative has placed reliance on the order passed by the CIT(A) in question. Keeping in view of the argument advanced by the learned representative of the parties and perused the record, it came into the notice that the appellant has taken the motor car on monthly rental basis from M/s. Shree Bal…

M/S. Elite Shipping Synergies Pvt. Ltd., Chennai vs. ITO, Chennai

In the result, the assessee’s appeal is allowed

ITA 2405/CHNY/2016[2012-13]Status: DisposedITAT Chennai16 Dec 2016AY 2012-13

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2405/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Ms. Hemalatha, ACAFor Respondent: Shri A.V.Sreekanth, JCIT
Section 143(3)Section 201Section 40

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.2405/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13 Elite Shipping Synergies Pvt. The Income Tax Officer, Ltd., No.83/3, II Floor, Corporate Ward 2(1), Dr. Ranga Road, Mylapore, Chennai Chennai – 600 004 [PAN: AABCE 4232C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Hemalatha, ACA ""यथ" क" ओर से/Respondent by : S…

M/S Heritage Health Tpa Pvt. Ltd., Kolkata vs. DCIT, Cir-57(TDS), Kolkata

In the result, appeals of assessee are allowed for statistical purpose

ITA 643/KOL/2016[2007-08]Status: DisposedITAT Kolkata09 Dec 2016AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 194JSection 254

…list of the hospitals to which the payments were made during the assessment years 2007-08, 2008-09 & 2009-10 by the assessee. In this connection we find that the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT reported in 293 ITR 226 has held that where the payee included its receipt in the books of accounts and pays the tax thereon then the payer cannot be treated as assessee in default for non deduction of TDS. The relevant extract of the order is produced below : “It is required to note that the Department conceded before the Tribunal that the recovery could not once agai…

M/S Heritage Health Tpa Pvt. Ltd., Kolkata vs. DCIT, Circle - 57, Kolkata

In the result, appeals of assessee are allowed for statistical purpose

ITA 1140/KOL/2016[10-Sep]Status: DisposedITAT Kolkata09 Dec 2016

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 194JSection 254

…list of the hospitals to which the payments were made during the assessment years 2007-08, 2008-09 & 2009-10 by the assessee. In this connection we find that the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT reported in 293 ITR 226 has held that where the payee included its receipt in the books of accounts and pays the tax thereon then the payer cannot be treated as assessee in default for non deduction of TDS. The relevant extract of the order is produced below : “It is required to note that the Department conceded before the Tribunal that the recovery could not once agai…

M/S Heritage Health Tpa Pvt. Ltd., Kolkata vs. DCIT, Circle - 57, Kolkata

In the result, appeals of assessee are allowed for statistical purpose

ITA 1139/KOL/2016[09-Aug]Status: DisposedITAT Kolkata09 Dec 2016

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 194JSection 254

…list of the hospitals to which the payments were made during the assessment years 2007-08, 2008-09 & 2009-10 by the assessee. In this connection we find that the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT reported in 293 ITR 226 has held that where the payee included its receipt in the books of accounts and pays the tax thereon then the payer cannot be treated as assessee in default for non deduction of TDS. The relevant extract of the order is produced below : “It is required to note that the Department conceded before the Tribunal that the recovery could not once agai…

A.C.I.T(TDS) Cir - 57, Kol, Kolkata vs. M/S Heritage Health Tpa (P) Ltd., Kolkata

In the result, appeals of assessee are allowed for statistical purpose

ITA 1761/KOL/2012[2008-2009]Status: DisposedITAT Kolkata09 Dec 2016AY 2008-2009

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 194JSection 254

…list of the hospitals to which the payments were made during the assessment years 2007-08, 2008-09 & 2009-10 by the assessee. In this connection we find that the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT reported in 293 ITR 226 has held that where the payee included its receipt in the books of accounts and pays the tax thereon then the payer cannot be treated as assessee in default for non deduction of TDS. The relevant extract of the order is produced below : “It is required to note that the Department conceded before the Tribunal that the recovery could not once agai…

Herigage Health Tpa(P)Ltd, Kolkata vs. DCIT(TDS), Circle -57, Kolkata

In the result, appeals of assessee are allowed for statistical purpose

ITA 1156/KOL/2012[2007-08]Status: DisposedITAT Kolkata09 Dec 2016AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 194JSection 254

…list of the hospitals to which the payments were made during the assessment years 2007-08, 2008-09 & 2009-10 by the assessee. In this connection we find that the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT reported in 293 ITR 226 has held that where the payee included its receipt in the books of accounts and pays the tax thereon then the payer cannot be treated as assessee in default for non deduction of TDS. The relevant extract of the order is produced below : “It is required to note that the Department conceded before the Tribunal that the recovery could not once agai…

Siti Cable Network Ltd, Mumbai vs. ITO (TDS) 3(5), Mumbai

In the result, the appeals of the assessee is dismissed

ITA 2854/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2009-10 Siti Cable Network Limited Ito (Tds) (Formerly Known As Wire & बनाम/ Ward -3(5) Wireless (India) Ltd. K.G. M. Hospital Bldg. Vs. 135, Continental Building, Charni Road, Dr. Annie Besant Road, Mumbai-400002 Worli, Mumbai-400018 (Appellant) (Respondent ) P.A. No.Aaacw6349M Appellant By Shri Jay Bhansali (Ar) Revenue By Shri T.A Khan (Dr) सुनवाई क" तार"ख/Date Of Hearing: 29/11/2016 06/12/2016 आदेश क" तार"ख /Date Of Order:

Section 201Section 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,E,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI Before Shri Mahavir Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2009-10 Siti Cable Network Limited ITO (TDS) (formerly Known as wire and बनाम/ Ward -3(5) wireless (India) Ltd. K.G. M. Hospital Bldg. Vs. 135, Continental Building, Charni Road, Dr. Annie Besant Road, Mumbai-400002 Worli, Mumbai-400018 (Appellant) (Respondent ) P.A. No.AAACW6349M Appellant by Shri Jay Bhansali (AR) Revenue by Shri T.A Khan (DR) सुनवाई क" तार"ख/Date of Hearing: 29/11/2016 06/12/2016 आदे…

The Swasti Produce Co. P Ltd, Mumbai vs. CIT (A) 14, Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 6793/MUM/2014[2004-05]Status: DisposedITAT Mumbai16 Nov 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2004-05) The Swasti Produce Co. Pvt. The Ito Tds Ward -3(4), बनाम/ Limited, Churney Road, V. 207/208, Bhaveshwar Mumbai. Arcade, Opp Shreyas Cinema, Lbs Marg, Ghatkopar (W), Mumbai. "थायी लेखा सं./Pan : Aaact1886E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Ms. Pooja Swaroop,DR
Section 133ASection 194Section 201Section 201(1)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 6793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2004-05) The Swasti Produce Co. Pvt. The ITO TDS Ward -3(4), बनाम/ Limited, Churney Road, v. 207/208, Bhaveshwar Mumbai. Arcade, Opp Shreyas Cinema, LBS Marg, Ghatkopar (W), Mumbai. "थायी लेखा सं./PAN : AAACT1886E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri N.B. Gandhi Revenue by : Ms. Pooja Swaroop,DR सुनवाई क" तार"ख /Date of Hearing : 25-08-20…

Sagar Corporation, Mumbai vs. Jt CIT RG 24(2), Mumbai

In the result, appeal of the Assessee is allowed

ITA 5260/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Sept 2016AY 2009-10
For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Batra
Section 201Section 201(1)Section 40

…efault'. The word 'and' is very important because it clearly indicates that if the payee makes payment of tax, then deductor cannot be treated as an 'assessee in default. 4. The Supreme Court decision in the case of Hindustan Coca Cola Beverage (P) Ltd [2007] 293 ITR 226(SC) where it was held that once the tax is paid by the deductee, the deductor cannot be treated as an 'assessee in default' for the purpose of Section 201 of the Act. The purpose of introduction of Section 40(a)(ia) of the Act was to make sure of the compliance of TDS provisions. It was not a separate tax and if the payee pays such tax, the purpo…

Oracle Financial Services Software Ltd, Mumbai vs. ITO (TDS) 2(1, Mumbai

In the result, assessee’s appeal in ITA No 3653/Mum/2014 for the assessment year 2006-07 is allowed as indicated above

ITA 3653/MUM/2014[2006-07]Status: DisposedITAT Mumbai17 Aug 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ramit Kochar

For Respondent: Shri Naveen Gupta
Section 133ASection 194CSection 201Section 201(1)Section 40

…st the assessee towards interest u/s 201(1A) of the Act for the period starting from April 2005 to March 2011 on the grounds that interest is compensatory in nature relying on decision of Hon’ble Supreme Court in the case of Hindustan Coca-Cola Limited (2007) 293 ITR 226(SC) , vide appellate orders dated 17.02.2014 passed by the learned CIT(A). 5. Aggrieved by the appellate orders dated 17.02.2014 passed by the learned CIT(A), the assessee has filed second appeal with the Tribunal. 6. The learned counsel for the assessee at the outset submitted that interest u/s 201(1A) of the Act is charged by the Revenue from…