Hindustan Coca Cola Beverages P. Ltd. v. CIT

296 ITR 41High Court2008#5894 most cited

What is Hindustan Coca Cola Beverages P. Ltd. v. CIT authority for?

The Commissioner (Appeals) cannot assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. Expenses incurred to grow a business in a competitive world cannot be disallowed.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Hindustan Coca Cola Beverages P. Ltd. v. CIT · CIT v. Devayhi Beverages Ltd. · appropriate expenditure · discount · business growth expenses · disallowance of expenses · competitive world · Commissioner (Appeals) role

Also reported as

211 CTR 545

Sections most often in play

Section 139Section 148Section 35ADSection 73ASection 80-IASection 44ABSection 1963Section 288(2)

Issues it is cited on

section 35adexplanation to section 37section 32asection 35aprincipal officersection 73section 192section 80jset off of lossessection 288section 40(a)(i)rejection of books of account

Judgments citing Hindustan Coca Cola Beverages P. Ltd. v. CIT

Assistant Commissioner of Income Tax, Circle 1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…verages vs. CIT reported in (2018) 402 ITR 539 (Raj) in which it was held that in a competitive world to grow the business, if such expenses are incurred the same cannot be disallowed. Similarly in the case of CIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held that the Tribunal has rightly noted that the CIT(A) could not assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. 17. The CIT(A) has considered the findings given by the Assessing Officer and the submissions made by the assessee during the appellate proceedings and a…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…verages vs. CIT reported in (2018) 402 ITR 539 (Raj) in which it was held that in a competitive world to grow the business, if such expenses are incurred the same cannot be disallowed. Similarly in the case of CIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held that the Tribunal has rightly noted that the CIT(A) could not assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. 17. The CIT(A) has considered the findings given by the Assessing Officer and the submissions made by the assessee during the appellate proceedings and a…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

…verages vs. CIT reported in (2018) 402 ITR 539 (Raj) in which it was held that in a competitive world to grow the business, if such expenses are incurred the same cannot be disallowed. Similarly in the case of CIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held that the Tribunal has rightly noted that the CIT(A) could not assume the role of the assessee and decide what should have been the appropriate expenditure towards discount, etc. 17. The CIT(A) has considered the findings given by the Assessing Officer and the submissions made by the assessee during the appellate proceedings and a…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

…ept the issue related to incriminating material no other issue can be taken up. The ld. AR of the assessee placed reliance on the following decision:- • Hindustan Coca Cola Beverages P. Ltd. vs. CIT (2018) 402 ITR 539. • CIT vs. Devayhi Beverages Ltd. (2008) 296 ITR 41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related…

Secretary, Public Service Commission, Uttar Pradesh, Allahabad vs. It Officer, T.D.S., Allahabad

In the result appeal filed by assessee in ITA no

ITA 11/ALLD/2018[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

Secretary, Public Service Commission, Uttar Pradesh, Allahabad vs. It Officer, T.D.S., Allahabad

In the result appeal filed by assessee in ITA no

ITA 10/ALLD/2018[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

ITO(TDS), Allahabad vs. Lok Sewa Ayog, Allahabad

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

ITO(TDS), Allahabad vs. Lok Sewa Ayog, Allahabad

In the result appeal filed by assessee in ITA no

ITA 329/ALLD/2017[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

…ees have failed to pay tax on their income. 11.Without Prejudice, the learned Commissioner of Income Tax(Appeals) ought to have directed the Assessing Officer to follow the judgment of the Supreme Court in the case Hindustan Coca Cola Beverages P Ltd. Vs CIT 211 CTR 545. ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years: 2013-14 & 2014-15 Public Service Commission That the Appellant craves leave to add, alter, modify, vary, delete any ground of appeal before or at the time of hearing.” 4. The brief facts of the case are that the assessee is a State Organization being an autonomous body which came in…

Ramesh Anand, Indore vs. Income Tax Officer-4(1), Indore

In the result, the appeal of the assessee is allowed

ITA 64/IND/2018[2012-13]Status: DisposedITAT Indore27 Nov 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Ramesh Anand Ito, 4(1), C/O G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. Rnt Marg, Indore (Appellant) (Revenue) Pan: Aeapa1661F Appellant By Shri Pankaj Shah, Ca Respondent By Shri K.C. Selvamni Sr. Dr Date Of Hearing: 20.11.2018 Date Of Pronouncement: 27.11.2018 आदेश / O R D E R Per Manish Borad, A.M: This Appeal Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-Ii, Indore, (In Short ‘Cit(A)’), Dated 16.11.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On Ramesh Anand

Section 139Section 143(2)Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Ramesh Anand ITO, 4(1), C/o G.J. Shah & Co., 416, बनाम/ Manas Bhawan Main, 11, Indore Vs. RNT Marg, Indore (Appellant) (Revenue) PAN: AEAPA1661F Appellant by Shri Pankaj Shah, CA Respondent by Shri K.C. Selvamni Sr. DR Date of Hearing: 20.11.2018 Date of Pronouncement: 27.11.2018 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal of Assessee pertaining to A.Y. 2012-13 is directed against the order of Ld. Co…

The Pr. Commissioner of Income Tax (4) vs. M/S Chamundi Winery and Distillery

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David & Co. P Ltd Vs. CIT 118 ITR 261 (SC) 86-94 16 S.A. Builders Ltd Vs. CIT 288 ITR 1 (SC) 95-100 20 CIT Vs. Dalmia Cement (B) Ltd. 254 ITR 377 (Del) 116-120 21 CIT Vs. Devayhi Beverages Ltd 296 ITR 41 (Del) 121-122 31 Kashiram Radhakishan Vs CIT 155 ITR 609 (Raj) 201-206 32 DN Sinha Vs. CIT 102 ITR 491 (Cal) 207-211 45 Asis Power Projects Vs. DCIT 370 ITR 256 (Kar) 273-277 Sl.No CASE LAWS ON DIVERSION BY OVERRIDING TITLES Page No. 48 CIT Vs. Champa Properties Pvt.Ltd. .212 ITR 303 [Cal] 313-316 49 Rajkot D…

Pr. Commissioner of Income Tax vs. M/S Chamundi Winery and Distillery

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David & Co. P Ltd Vs. CIT 118 ITR 261 (SC) 86-94 16 S.A. Builders Ltd Vs. CIT 288 ITR 1 (SC) 95-100 20 CIT Vs. Dalmia Cement (B) Ltd. 254 ITR 377 (Del) 116-120 21 CIT Vs. Devayhi Beverages Ltd 296 ITR 41 (Del) 121-122 31 Kashiram Radhakishan Vs CIT 155 ITR 609 (Raj) 201-206 32 DN Sinha Vs. CIT 102 ITR 491 (Cal) 207-211 45 Asis Power Projects Vs. DCIT 370 ITR 256 (Kar) 273-277 Sl.No CASE LAWS ON DIVERSION BY OVERRIDING TITLES Page No. 48 CIT Vs. Champa Properties Pvt.Ltd. .212 ITR 303 [Cal] 313-316 49 Rajkot D…

Gujrat Pipavav Port Ltd, Mumbai vs. DCIT TDS 1(1), Mumbai

In the result, the appeals filed by the assessee are allowed for statistical purpose

ITA 7056/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Aug 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos.7056 & 7057/Mum/2014 ("नधा"रण वष" / Assessment Years: 2010-11 & 1011-12 M/S. Gujarat Pipavav Port The Dcit-Tds-1(1), बनाम/ Ltd., Smt. K.G. Mittal Ayurvedic Vs. 301 Trade Centre, Hospital Bldg., Bandra-Kurla Complex, Charni Road, Bandra (E), Mumbai Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacg 6975B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Niraj Seth ""यथ" क" ओर से/Respondent By: Shri Airiju Jaikaran

For Appellant: Shri Niraj SethFor Respondent: Shri Airiju Jaikaran
Section 194Section 194CSection 194JSection 201(1)

…(1) for short deduction of TDS. However, since the recipient i.e. ULPL has offered the receipts from assessee as its income, the Assessing Officer following the decision of the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P) Ltd. Vs CIT (211 CTR 545) held that no further tax can be recovered from the assessee company but he worked out the interest liable to be charged u/s. 201(1A) at Rs. 13,28,381/- and Rs. 19,62,967/- for the Assessment Years 2010-11 and 2011-12 respectively. The Ld. CIT(A) sustained the view of the Assessing Officer that the services to deduct TDS u/s. 194J of the Act. How…

Hindustan Coca Cola Beverages P. Ltd. v. CIT (296 ITR 41) — Cited in 20 Judgments | BharatTax