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)

Madhu Reansport Company Private Limited., Kolkata vs. ITO, Ward-II(1), Kolkata.

In the result, the appeal is allowed

ITA 1233/KOL/2024[2008-09]Status: DisposedITAT Kolkata24 Apr 2025AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri G.P. Shukla, ARFor Respondent: Shri Subhro Das, DR

Section 201Section 40

…st M/s Srei Infrastructure Pvt. Ltd. has offered the said interest to tax in its return of income filed for the impugned assessment year and after applying the decision of Hon'ble apex court in the case of Hindustan Coca Cola Beverages (P) Ltd. Vs. CIT (2007) 293 ITR 226 (SC), allowed the appeal of the assessee. 05. The tribunal restored the appeal to the file of the Id. AO when the assessee failed to appear on the appointed date of hearing. Now, in the set aside assessment proceeding, the Id. AO again added the amount being interest paid to M/s Srei Infrastructure Pvt. Ltd. on the ground that the facts are diff…

Chelikammunications, Tirupati vs. Income Tax Officer, Ward-1(2), Tirupati.

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

ITA 487/HYD/2023[2014-15]Status: DisposedITAT Hyderabad15 Apr 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Shri D.J.P. Anand, SR-DR

Section 143(2)Section 143(3)Section 194JSection 40

…A No.487/Hyd/2023 4 Ld. CIT(A) on the ground of non-deduction of TDS on the balance payment of Rs.2,06,04,152/- ought not to be sustained in view of the decision of Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CIT (2007) 293 ITR 226. The Ld. AR submitted that, the recipient of payment had duly accounted for the receipt and had paid due taxes thereon. However, the assessee could not obtain the documentary evidence in support of the filing of ROI and payment of tax by the recipient. Therefore, the assessee could not furnish those documents before the revenue authorities. Accor…

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

In the result, appeal of the assessee is partly allowed

ITA 825/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

…espectfully following the judgement of the Hon'ble High Court, we delete the addition made by the Assessing officer and confirmed by the Ld. CIT(A).” Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd.[2007] 163 Taxman 355 (SC)/[2007] 293 ITR 226 held as under: 10. Be that as it may, the Circular No. 275/201/95-IT(B), dated 29-1-1997 issued by the Central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular declares "no demand visualized under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the of…

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

In the result, appeal of the assessee is partly allowed

ITA 824/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh20 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

…espectfully following the judgement of the Hon'ble High Court, we delete the addition made by the Assessing officer and confirmed by the Ld. CIT(A).” Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd.[2007] 163 Taxman 355 (SC)/[2007] 293 ITR 226 held as under: 10. Be that as it may, the Circular No. 275/201/95-IT(B), dated 29-1-1997 issued by the Central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular declares "no demand visualized under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the of…

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

In the result, appeal of the assessee is partly allowed

ITA 823/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh20 Mar 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

…espectfully following the judgement of the Hon'ble High Court, we delete the addition made by the Assessing officer and confirmed by the Ld. CIT(A).” Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd.[2007] 163 Taxman 355 (SC)/[2007] 293 ITR 226 held as under: 10. Be that as it may, the Circular No. 275/201/95-IT(B), dated 29-1-1997 issued by the Central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular declares "no demand visualized under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the of…

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

In the result, appeal of the assessee is partly allowed

ITA 822/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh20 Mar 2025AY 2010-11

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

…espectfully following the judgement of the Hon'ble High Court, we delete the addition made by the Assessing officer and confirmed by the Ld. CIT(A).” Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd.[2007] 163 Taxman 355 (SC)/[2007] 293 ITR 226 held as under: 10. Be that as it may, the Circular No. 275/201/95-IT(B), dated 29-1-1997 issued by the Central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular declares "no demand visualized under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the of…

Mukesh Malhotra, Shimla vs. Income Tax Officer, Ward-1, Shimla

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2024[2009-10]Status: DisposedITAT Chandigarh20 Mar 2025AY 2009-10

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

…espectfully following the judgement of the Hon'ble High Court, we delete the addition made by the Assessing officer and confirmed by the Ld. CIT(A).” Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd.[2007] 163 Taxman 355 (SC)/[2007] 293 ITR 226 held as under: 10. Be that as it may, the Circular No. 275/201/95-IT(B), dated 29-1-1997 issued by the Central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular declares "no demand visualized under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the of…

Janardan Prasad, Patna vs. CIT (A), Patna

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

ITA 371/PAT/2023[2009-10]Status: DisposedITAT Patna25 Feb 2025AY 2009-10

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2009-10

For Appellant: Shri Soumitra Choudhury, Advocate &For Respondent: Shri Ashwani Kr. Singal, JCIT

Section 250Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2009-10 Janardan Prasad ACIT, Central Circle-4, Patna. Capital Tower, Fraser Road, Vs Patna-800001. (PAN: AAUPP9710E) (Appellant) (Respondent) Present for: Appellant by : Shri Soumitra Choudhury, Advocate & Shri Pranabesh Sarkar, Advocate Respondent by : Shri Ashwani Kr. Singal, JCIT Date of Hearing : 25.02.2025 Date of Pronouncement : 25.02.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld…

Indian Institute of Technology, Patna vs. ACIT, TDS Circle, Patna

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

ITA 107/PAT/2023[2013-14]Status: DisposedITAT Patna19 Feb 2025AY 2013-14

Bench: The Ld. Cit(A), It Is Seen That 5 Notices Of Hearing Were Given But The Same Could Not Be Attended By The Assessee & Thereafter The Action Of Ld. Ao Was Upheld Through The Impugned Order.

Section 194CSection 194JSection 201Section 201(1)Section 250

…that on the facts and in circumstances of the case, the passing of the order by the Ld. Assessing Officer and confirmation by the same by Ld. CIT (A) in ignorance of the ratio laid down in Hindustan Coca Cola Beverages Pvt. Ltd. 13. Commissioner of Income Tax 293 ITR 226 (SC) and relied upon by the jurisdictional High Court of Judicature at Patna in Power Grid Corporation Ltd. vs. Commissioner of Income Tax. TDS Circle, Patna in CWJC No. 8472/2013 is wrong, illegal and arbitrary. 13. For that the observations made by the Assessing officer in the order of assessment are wholly biased, unwarranted and uncalled for…

Kudale Agro Foods, Pune vs. Income Tax Officer, Circle-14, Pune

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

ITA 1619/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 143(3)Section 197Section 201(1)Section 40

…ssued Form 26A and also given a confirmation that the said interest payments were included in total income and taxes due thereon were paid. Further, relying on the decision of Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. Vs. CIT 293 ITR 226 (SC) support of its claim, the assessee submitted that the benefit of second proviso to section 40(a)(ia) r.w. first proviso to section 201(1) should be granted to the assessee in respect of the aforementioned three parties. So far as M/s Religare Finvest Ltd. is concerned, the assessee submitted two documents requesting the Ld. CIT(A) to delete…

Pbn Construction Pvt. Ltd., Siliguri vs. D.C.I.T., Circle - 3(1), Siliguri

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

ITA 2249/KOL/2024[2012-2013]Status: DisposedITAT Kolkata03 Feb 2025AY 2012-2013

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 250Section 254Section 40aSection 68

…f tax has already been realized from the employees concerned directly, there cannot be any question of further realization of tax as the same income cannot be taxed twice. The Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. (2007) 293 ITR 226 (SC) has held that if the recipient of income has paid tax on the income received from the assessee and has filed the return of income, assessee should not be treated as an 'assessee in default'. Assessee cannot be forced to deduct TDS if there is no tax liability in the hands of the loan creditors. This law had been accepted by CBDT in its Circu…

Rudra Buildwell Project P.Ltd, Delhi vs. DCIT, Central Circle, Noida

Appeal is allowed

ITA 3216/DEL/2018[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 M/S. Spearsearch Solutions, Vs. Income Tax Officer, F-4 & 5, Street No. 3, Near Ward-77(3), Nathu Sweets, Laxmi Nagar, New Delhi Vikas Marg, New Delhi Pan: Abofs7069J (Appellant) (Respondent) Assessee By Sh. P.D. Mittal, Ca Department By Sh. Om Prakash, Sr. Dr

Section 194Section 194CSection 201Section 201(1)Section 250Section 44ASection 9Section 9(1)(vii)

…e considered by the Assessing Officer was whether the assessee was liable to pay interest under section 201(14) of the Act. The Assessing Officer taking note of the ratio laid down by the Hon'ble Supreme Court in Hindustan Coca Cola Beverages P. Ltd. Vs. CIT (293 ITR 226 (SC)] held that the assessee was liable to pay interest under section 201(1A) of the Act. The said interest under section 201(1A) of the Act was charged up to the date of fling of the return of income by M/s PGCIL. The computation of Interest chargeables under section 201(1A) of the Act in incorporated at pages 5 to 7 of the order passed by the A…

N C Shaw and Co Beverages Private Limited, Kolkata vs. Addl. Commissioner of Income Tax (TDS), Range-2, Kolkata

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

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1925/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Income Tax Officer, TDS Private Limited Vs. Circle-2(2), Kolkata (Appellant) (Respondent) PAN: AABCN8699N I.T.A. No.: 1947/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Addl. Commissioner of Private Limited Income Tax (TDS), Range-2, Vs. Kolkata (A…

N C Shaw and Co Beverages Private Limited, Kolkata vs. Income Tax Officer, TDS Circle 2(2), Kolkata

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

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1925/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Income Tax Officer, TDS Private Limited Vs. Circle-2(2), Kolkata (Appellant) (Respondent) PAN: AABCN8699N I.T.A. No.: 1947/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Addl. Commissioner of Private Limited Income Tax (TDS), Range-2, Vs. Kolkata (A…

Tata Teleservices Ltd., New Delhi vs. ACIT, Circle-76(1), New Delhi

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Tata Vs. Assistant Commissioner TeleservicesLimited New Of Income Tax Circle 76(1) Delhi DistrictCentral Laxmi Taxation Department Nagar New Delhi 110092 M/s Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (APPELLANT) (RESPONDENT) Appellant by Ms Ananya Kapoor Advocate Respondent by Ms. Jaya Chaudhary CIT DR Date of hearing: 14/10/2024 Date of Pronouncement: 11/12/2024 ORDER PER SUDHIR KUMAR, JM: This appe…

DCIT Pondicherry Circle, Pondicherry vs. Ravikumar Distilleries Ltd., Pondicherry

Accordingly. The ground stand partly allowed

ITA 1395/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Dec 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1.आयकरअपील सं./ Ita No.974/Chny/2018 (िनधा)रणवष) / Assessment Year: 2012-13) M/S. Ravikumar Distilleries Limited Dcit बनाम/ #17, Kamaraj Salai, Pondicherry Circle, Vs. Pondicherry-605 011. Puducherry-605 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcr-4195-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.आयकरअपील सं./ Ita No.1395/Chny/2018 (िनधा)रणवष) / Assessment Year: 2012-13) Dcit M/S. Ravikumar Distilleries Limited बनाम Pondicherry Circle, # C-9 & C-10, Industrial Estate, / Vs. Puducherry-605 001. Thattanchavady, Pondicherry-605 009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcr-4195-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri N. Arjun Raj (Advocate) - Ld.Ar " थ"कीओरसे/Revenue By : Shri A.Sasikumar (Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri N. Arjun Raj (Advocate) - ld.ARFor Respondent: Shri A.Sasikumar (CIT) - Ld. Sr. DR

Section 143(3)Section 14ASection 194JSection 36(1)(iii)Section 40Section 69

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1.आयकरअपील सं./ ITA No.974/Chny/2018 (िनधा)रणवष) / Assessment Year: 2012-13) M/s. Ravikumar Distilleries Limited DCIT बनाम/ #17, Kamaraj Salai, Pondicherry Circle, Vs. Pondicherry-605 011. Puducherry-605 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AABCR-4195-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.आयकरअपील सं./ ITA No.1395/Chny/2018 (िनधा)रणवष) / Asse…

DCIT(OSD)(TDS)-2(3), Mumbai vs. Wockhardt Ltd., Mumbai

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

ITA 2633/MUM/2024[2015-16]Status: DisposedITAT Mumbai01 Aug 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

Section 194ASection 194HSection 2Section 201Section 201(1)Section 222Section 271C

…ED. Ground No. VII: 4. The Ld. CIT(A) while deciding an identical ground for the AYs. 2011- 12 and 2012-13 has held vide paras No. 7.1 of his orders as under. 7.1 The appellant placed reference on the case of Hindustan Coca Cola Beverage Pvt. Ltd v CIT [2017] 293 ITR 226 but has failed to submit Form 26A as per Rule 31ACB of IT Rules 1962. At the time of assessment this information was not supplied by the appellant and hence the TDS AO rejected the claim. Now there is a notification No. 11/2016 dated 02.12.2016 where the procedure for the purposes of furnishing and verification of Form 26A and for removing of def…

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 547/IND/2023[2017-18]Status: DisposedITAT Indore23 Jul 2024AY 2017-18

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

Section 131Section 194CSection 201(1)Section 26A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.542 to 547/Ind/2023 (Assessment Years: 2012-13 to 2017-2018) District Organiser Tribal Welfare ITO (TDS)-1 Bhopal, Bhopal B- Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse ar…

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 546/IND/2023[2016-17]Status: DisposedITAT Indore23 Jul 2024AY 2016-17

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

Section 131Section 194CSection 201(1)Section 26A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.542 to 547/Ind/2023 (Assessment Years: 2012-13 to 2017-2018) District Organiser Tribal Welfare ITO (TDS)-1 Bhopal, Bhopal B- Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse ar…

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 545/IND/2023[2015-16]Status: DisposedITAT Indore23 Jul 2024AY 2015-16

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

Section 131Section 194CSection 201(1)Section 26A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.542 to 547/Ind/2023 (Assessment Years: 2012-13 to 2017-2018) District Organiser Tribal Welfare ITO (TDS)-1 Bhopal, Bhopal B- Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse ar…

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

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

Also referred to as

Sections most often in play

Issues it is cited on

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

Madhu Reansport Company Private Limited., Kolkata vs. ITO, Ward-II(1), Kolkata.

Chelikammunications, Tirupati vs. Income Tax Officer, Ward-1(2), Tirupati.

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

Mukesh Malhotra, Shimla vs. Income Tax Officer, Shimla

Mukesh Malhotra, Shimla vs. Income Tax Officer, Ward-1, Shimla

Janardan Prasad, Patna vs. CIT (A), Patna

Indian Institute of Technology, Patna vs. ACIT, TDS Circle, Patna

Kudale Agro Foods, Pune vs. Income Tax Officer, Circle-14, Pune

Pbn Construction Pvt. Ltd., Siliguri vs. D.C.I.T., Circle - 3(1), Siliguri

Rudra Buildwell Project P.Ltd, Delhi vs. DCIT, Central Circle, Noida

N C Shaw and Co Beverages Private Limited, Kolkata vs. Addl. Commissioner of Income Tax (TDS), Range-2, Kolkata

N C Shaw and Co Beverages Private Limited, Kolkata vs. Income Tax Officer, TDS Circle 2(2), Kolkata

Tata Teleservices Ltd., New Delhi vs. ACIT, Circle-76(1), New Delhi

DCIT Pondicherry Circle, Pondicherry vs. Ravikumar Distilleries Ltd., Pondicherry

DCIT(OSD)(TDS)-2(3), Mumbai vs. Wockhardt Ltd., Mumbai

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal