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)

M/S Rosean Trading Company Limited, Mumbai vs. Income Tax Officer, TDS Ward 2(1)(3), Mumbai

In the result, appeal is allowed for statistical purpose

ITA 125/MUM/2023[2018-19]Status: DisposedITAT Mumbai08 May 2023AY 2018-19

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 133BSection 201Section 201(1)

…t Numbers and tax paying assessees and hence, supposed to have paid tax on their income including on the income paid by the assessee, which is easily verifiable by the department. The assessee, in this regard, has relied on the case of Hindustan Cocoacola Ld (293 ITR 226) and the CBDT circular No.275 dated 29/01/1995. The Ld.CIT(A) held that onus is on the assessee to establish that adequate details and supporting evidences that of tax due have been paid by the deductees and in the present case, there was no attempt made by the assessee in this regard and that the assessee did not furnish any details or supportin…

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

The appeal of the assessee is allowed for assessment year

ITA 50/RJT/2021[2015-16]Status: DisposedITAT Rajkot19 Apr 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 194CSection 194JSection 201(1)Section 250

…'ble ITAT Ahmedabad Bench on similar facts and lower tax deduction certificate issued by the TDS wing of Income tax department in deductee sister concern and also relied on the decision of the Apex Court in the case of Hindustan Coco Cola Sewerages Pvt. Ltd., 293 ITR 226 even if there is a short deduction of tax as alleged the same cannot be recovered from the appellant. I have carefully considered the appellant's contentions above. The appellant has failed to substantiate the claim as required to follow the decision of the Apex Court in the case of Hindustan Coco Cola Sewerages Pvt. Ltd., 293 ITR 226 even if the…

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

The appeal of the assessee is allowed for assessment year

ITA 49/RJT/2021[2014-15]Status: DisposedITAT Rajkot19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 194CSection 194JSection 201(1)Section 250

…'ble ITAT Ahmedabad Bench on similar facts and lower tax deduction certificate issued by the TDS wing of Income tax department in deductee sister concern and also relied on the decision of the Apex Court in the case of Hindustan Coco Cola Sewerages Pvt. Ltd., 293 ITR 226 even if there is a short deduction of tax as alleged the same cannot be recovered from the appellant. I have carefully considered the appellant's contentions above. The appellant has failed to substantiate the claim as required to follow the decision of the Apex Court in the case of Hindustan Coco Cola Sewerages Pvt. Ltd., 293 ITR 226 even if the…

DCIT (TDS), Gurgaon vs. Apollo Tyres Ltd., Gurgaon

In the result, appeal of the revenue is dismissed

ITA 9501/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Apr 2023AY 2010-11

Section 1Section 201Section 201(1)

…to be paid by the assessee. This was confirmed by the ld. CIT(A). In our considered opinion, the ld. CIT(A) had duly considered the decision of Hon’ble 4 M/s Apollo Tyres Ltd., Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. reported in 293 ITR 226 while granted the relief to the assessee. Hence we do not find any infirmity in the order of the ld. CIT(A) granting the relief to the assessee in respect of demand raised u/s 201(1) of the Act and confirming the action of levy of interest u/s. 201(1A) of the Act. 6. In the result, appeal of the revenue is dismissed. Order pronounced in the ope…

Dy Commissioner of Income Tax(TDS), Mumbai vs. M/S Nippon Life Insurance Company, Mumbai

In the result, appeal by the assessee is allowed and appeal by the revenue is dismissed

ITA 1917/MUM/2022[2020-21]Status: DisposedITAT Mumbai06 Apr 2023AY 2020-21

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1800/मुं/ 2022 ("न.व.2020-21) Nippon Life Insurance Company, C/O. Khaitan & Co., 13Th Floor, Tower No.1, One World Centre, 841, Senapati Bapat Marg, Mumbai – 400 013 Pan: Aadcn-5535-D ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer, Tds Ward -2(3)(2), Mtnl Building, Cumballa Hill, Mumbai 400 026. ..... ""तवाद"/Respondent आअसं.1917/मुं/ 2022 ("न.व.2020-21) Dcit(Tds)-2(3), Mumbai Mtnl Building, Cumballa Hill, Mumbai 400 026. बनाम Vs. ...... अपीलाथ" /Appellant Nippon Life Insurance Company, C/O. Khaitan & Co., 13Th Floor, Tower No.1, One World Centre, 841, Senapati Bapat Marg, Mumbai – 400 013 Pan: Aadcn-5535-D ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By: S/Shri Sanjay Sanghvi, Jimmy Bhatt & Ujjval Gangwal ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh Anand

For Appellant: S/Shri Sanjay Sanghvi, Jimmy Bhatt & Ujjval GangwalFor Respondent: Shri Tejinder Pal Singh Anand

Section 194JSection 194J(1)(d)Section 201Section 201(1)

…eration in its books and has 4 ITA NO. 1800 & 1917/MUM/2022(A.Y. 2020-21) offered the same to tax, the assessee cannot be held to be ‘assessee in default’. To support his contention, he placed reliance on the case of Hindustan Coco Cola Beverages Pvt. Ltd., 293 ITR 226(SC). The ld. Counsel for the assessee further placed reliance on the submissions made before the CIT(A) at pages 1 to 25 of the paper book. 3. Per contra, Shri Tejinder Pal Singh Anand representing the Department supporting the order passed u/s.201/201(1A) of the Act submitted that there are two issues for the consideration: (i) valuation of Non…

Nippon Life Insurance Company, Mumbai vs. Income Tax Officer, TDS Ward (3) (2), Mumbai

In the result, appeal by the assessee is allowed and appeal by the revenue is dismissed

ITA 1800/MUM/2022[2020-21]Status: DisposedITAT Mumbai06 Apr 2023AY 2020-21

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1800/मुं/ 2022 ("न.व.2020-21) Nippon Life Insurance Company, C/O. Khaitan & Co., 13Th Floor, Tower No.1, One World Centre, 841, Senapati Bapat Marg, Mumbai – 400 013 Pan: Aadcn-5535-D ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer, Tds Ward -2(3)(2), Mtnl Building, Cumballa Hill, Mumbai 400 026. ..... ""तवाद"/Respondent आअसं.1917/मुं/ 2022 ("न.व.2020-21) Dcit(Tds)-2(3), Mumbai Mtnl Building, Cumballa Hill, Mumbai 400 026. बनाम Vs. ...... अपीलाथ" /Appellant Nippon Life Insurance Company, C/O. Khaitan & Co., 13Th Floor, Tower No.1, One World Centre, 841, Senapati Bapat Marg, Mumbai – 400 013 Pan: Aadcn-5535-D ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By: S/Shri Sanjay Sanghvi, Jimmy Bhatt & Ujjval Gangwal ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh Anand

For Appellant: S/Shri Sanjay Sanghvi, Jimmy Bhatt & Ujjval GangwalFor Respondent: Shri Tejinder Pal Singh Anand

Section 194JSection 194J(1)(d)Section 201Section 201(1)

…eration in its books and has 4 ITA NO. 1800 & 1917/MUM/2022(A.Y. 2020-21) offered the same to tax, the assessee cannot be held to be ‘assessee in default’. To support his contention, he placed reliance on the case of Hindustan Coco Cola Beverages Pvt. Ltd., 293 ITR 226(SC). The ld. Counsel for the assessee further placed reliance on the submissions made before the CIT(A) at pages 1 to 25 of the paper book. 3. Per contra, Shri Tejinder Pal Singh Anand representing the Department supporting the order passed u/s.201/201(1A) of the Act submitted that there are two issues for the consideration: (i) valuation of Non…

ITO, Ward-3(3)(4), Surat vs. M/S. Satyam Enterprise, Surat

In the result, this part of issue is allowed for statistical purpose

ITA 169/SRT/2020[2013-14]Status: DisposedITAT Surat06 Apr 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue

Section 201Section 254(1)Section 40

…ee, shall not be treated as assessee in default as per first Proviso to Section 201 of the Act. The assessee also relied upon decision of Hon’ble Apex Court in case of Hindustan Coca Cola Beverages Private Limited Vs. 4 ITO Vs M/s Satyam Enterprise CIT (2007) 293 ITR 226 (SC) and Mahindra & Mahindra Ltd. Vs DCIT (2009) 30 SOT 374 (Mum) which was subsequently followed by the various High Courts. The assessee submitted that they paid contract amount to 11 parties aggregating of Rs. 3.28 crores and TDS @ 1% under Section 194C ought to have deducted by assessee, however, the same was not deducted. After going through…

Tamilnadu Mercantile Bank Ltd, Virudhunagar vs. CIT (A)-2, Madurai

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

ITA 605/CHNY/2020[2013-14]Status: DisposedITAT Chennai31 Mar 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.605/Chny/2020 िनधा"रण वष" /Assessment Year: 2013-14

For Respondent: Mr. AR.V.Sreenivasan

Section 194ASection 197ASection 201Section 201(1)Section 271Section 271C

…erest u/s.194A, a declaration in writing. No time limit has been specified by the Section. 06. The Appellant strongly relies on the Supreme Court decision reported in HINDUSTAN COCA COLA BEVERAGE (P.) LTD. vs. COMMISSIONER OF INCOME- TAX, reported in (2007) 293 ITR 226 (SC), decided on 16-08-2007. The Apex Court went into the contention in the instant case, which was that since the tax to be recovered by the department on the income has already been paid by the assessee, no further tax should be recovered from the appellant on the same income. Be that as it may, the Circular No. 275/201/95- IT(B) dated 29-01-1…

M/S. Corporate Leisure & Property Development Pvt. Ltd., Bengaluru vs. DCIT, Central Circle-2(1)(1), Bengaluru

In the result, the appeal fails and is hereby dismissed

ITA 1053/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Feb 2023AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Sankarganesh K., D.R

…s in double taxation of the same income which is impermissible and unsustainable in the eyes of law. Reliance is placed on the parity of reasoning in the decision of the Supreme Court in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. vs. CIT, reported in 293 ITR 226. Therefore, the addition made by changing the accounting policy consistently followed by the assessee is unwarranted and liable to be deleted on the facts of the case. 5.11 The ld. A.R. submitted that section 43CB of the Act has been inserted by the Finance Act, 2018, which provides that the profits & gains from a construction contract or a cont…

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…r, the assessee had raised that the issue would in any case would be covered by the decision of the Hon‟ble Supreme Court in the case of Hindustan Coca Cola 4 M/s. Vodafone Idea Ltd.,(As successor to Spice Communications Ltd.) Beverages Pvt. Ltd. reported in 293 ITR 226 (SC). The ld.AO in the second remand report submitted that the said Hon‟ble Supreme Court decision was not cited by the assessee before the assessment proceedings and hence, the same should not be considered by the ld. CIT(A). The assessee filed its rejoinder to the second remand report on 10/09/2013. Further, the ld. AO submitted his final reman…

Income Tax Officer (TDS), Kota vs. Zila Parishad, Sawai Madhopur

In the result, appeal of the revenue is dismissed

ITA 16/JPR/2023[2019-20]Status: DisposedITAT Jaipur20 Feb 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

For Appellant: Sh. Neeraj Jain (C.A.)For Respondent: Sh. Jadish (JCIT) fu/kZkfjrh dh vksjls@

Section 194ASection 201Section 201(1)

…the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid for the deductee- assessee.” The above-view point has been sustained by the pronouncement of Supreme Court in case of Hindustan Coca Cola Beverages P. Ltd vs CTTI20071 293 ITR 226 (SC) wherein it was held "that where tax has been paid by the deductee in respect of amount liable for deduction of tax at source, no recovery can be made from the deductor," Therefore, we are of the opinion that the learned Assessing Officer has erred in raising the demand on account of TDS liabilities on Interest payment to Housing and Urban De…

Income Tax Officer, Kota vs. Zila Parishad, Sawai Madhopur

In the result, appeal of the revenue is dismissed

ITA 15/JPR/2023[2018-19]Status: DisposedITAT Jaipur20 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

For Appellant: Sh. Neeraj Jain (C.A.)For Respondent: Sh. Jadish (JCIT) fu/kZkfjrh dh vksjls@

Section 194ASection 201Section 201(1)

…the tax deductor has satisfied the officer-in-charge of TDS, that taxes due have been paid for the deductee- assessee.” The above-view point has been sustained by the pronouncement of Supreme Court in case of Hindustan Coca Cola Beverages P. Ltd vs CTTI20071 293 ITR 226 (SC) wherein it was held "that where tax has been paid by the deductee in respect of amount liable for deduction of tax at source, no recovery can be made from the deductor," Therefore, we are of the opinion that the learned Assessing Officer has erred in raising the demand on account of TDS liabilities on Interest payment to Housing and Urban De…

M/S Kesarwani Marketing(P).Ltd., Allahabad vs. Jt. CIT(OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153A

…ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013, Assessment Year(s): 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P.…

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt.CIT, (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153A

…ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013, Assessment Year(s): 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P.…

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt. C.It, (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153A

…ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013, Assessment Year(s): 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P.…

Kesarwani Marketing(P) Ltd., Allahabad vs. Jt.CIT, Allahabad

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153ASection 40

…ITA No. 154/Alld/2013 & 373/Alld/2013 Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.:154/Alld/2013 & 373/Alld/2013 Assessment Year(s):,2009-10 & 2010-11 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P. PAN:AACCK2094H (Appellant) (Respondent) Appellant by: Shri. Praveen Godbole, C.A. & S…

M/S Kesarwani <Arketing (P) Ltd, Allahabad vs. Jt.CIT (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153A

…ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013, Assessment Year(s): 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P.…

M/S Kesarwani Marketing (P) Ltd., Allahabad vs. Jt.CIT (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153ASection 40

…ITA No. 154/Alld/2013 & 373/Alld/2013 Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.:154/Alld/2013 & 373/Alld/2013 Assessment Year(s):,2009-10 & 2010-11 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P. PAN:AACCK2094H (Appellant) (Respondent) Appellant by: Shri. Praveen Godbole, C.A. & S…

Pvr Ltd., New Delhi vs. JCIT, Range-76, New Delhi

In the result, in the aforesaid terms, the appeal of the Assessee is allowed

ITA 2864/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jan 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar[Assessment Year: 2014-15]

Section 201(1)Section 250Section 271CSection 273BSection 274(1)

…le or any part of the tax as required by or under (i) sub-section (2) of section 115-O, or (ii) the second proviso to section 194B. 5. Our attention was also invited to the judgments of the Hon'ble Apex Court in the case of Coca Cola Beverage P. Ltd. vs. CIT, 293 ITR 226 (SC) and the Hon'ble jurisdictional High Court in the case of Jagran Prakashan Ltd. v. Deputy Commissioner of Income-tax (TDS) 345 ITR 228 (Alld) and 6 also various orders of the Tribunal, in which it has been held that wherein TDS was paid by the assessee or required tax was paid by the deductee, the assessee should not held to be in default. On…

Shri. Khadari Syyeadhusenpeera Syyeadkhajaamin, Bagalkot vs. Assistant Director of Income Tax, Central Processing Centre, Bengaluru

In the result, both appeals of the assessee are allowed

ITA 1172/BANG/2022[2019-2020]Status: DisposedITAT Bangalore23 Jan 2023AY 2019-2020

Bench: Shri Chandra Poojariassessment Year: 2019-20

For Appellant: Shri Siddesh Nagaraj Gaddi, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department

Section 143(1)Section 201Section 250Section 40

…before the DGIT (Systems), the claim of assessee under second proviso to section 40(a)(ia) of the Act has been denied. Further, it was observed by ld. CIT(A) that the judgement of the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Vs. CIT (293 ITR 226) have no application to the facts of the assessee’s case. Accordingly, he confirmed the order of the AO making addition u/s 40(a)(ia) of the Act. Against this assessee is in appeal before us. 5. At the outset, it is observed that there was a delay of 216 days in filing the appeal before this Tribunal. The assessee has filed a condonation petitio…

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

M/S Rosean Trading Company Limited, Mumbai vs. Income Tax Officer, TDS Ward 2(1)(3), Mumbai

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

DCIT (TDS), Gurgaon vs. Apollo Tyres Ltd., Gurgaon

Dy Commissioner of Income Tax(TDS), Mumbai vs. M/S Nippon Life Insurance Company, Mumbai

Nippon Life Insurance Company, Mumbai vs. Income Tax Officer, TDS Ward (3) (2), Mumbai

ITO, Ward-3(3)(4), Surat vs. M/S. Satyam Enterprise, Surat

Tamilnadu Mercantile Bank Ltd, Virudhunagar vs. CIT (A)-2, Madurai

M/S. Corporate Leisure & Property Development Pvt. Ltd., Bengaluru vs. DCIT, Central Circle-2(1)(1), Bengaluru

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

Income Tax Officer (TDS), Kota vs. Zila Parishad, Sawai Madhopur

Income Tax Officer, Kota vs. Zila Parishad, Sawai Madhopur

M/S Kesarwani Marketing(P).Ltd., Allahabad vs. Jt. CIT(OSD), Allahabad

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt.CIT, (OSD), Allahabad

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Kesarwani Marketing(P) Ltd., Allahabad vs. Jt.CIT, Allahabad

M/S Kesarwani <Arketing (P) Ltd, Allahabad vs. Jt.CIT (OSD), Allahabad

M/S Kesarwani Marketing (P) Ltd., Allahabad vs. Jt.CIT (OSD), Allahabad

Pvr Ltd., New Delhi vs. JCIT, Range-76, New Delhi

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