Hindustan Cocacola Beverages P. Ltd. v. ITO

97 ITD 105Income Tax Appellate Tribunal2005#14523 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 357,073 Indian tax judgments — from 2016 to 2019.

Judgments citing Hindustan Cocacola Beverages P. Ltd. v. ITO

Hil Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeals of the assessee for the A

ITA 647/HYD/2019[2012-13]Status: DisposedITAT Hyderabad22 Nov 2019AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

Hil Limited, Hyderabad vs. ACIT, Circle-2(2), Hyderabad

In the result, appeals of the assessee for the A

ITA 555/HYD/2017[2013-14]Status: DisposedITAT Hyderabad22 Nov 2019AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S Hil Limited(Formerly Known As Hyderabad Industries Limited), Hyderabad vs. Addl.CIT, Range-2, Hyderabad

In the result, appeals of the assessee for the A

ITA 1703/HYD/2014[2011-12]Status: DisposedITAT Hyderabad22 Nov 2019AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S Hil Limited(Formerly Known As Hyderabad Industries Limited), Hyderabad vs. Addl.CIT, Range-2, Hyderabad

In the result, appeals of the assessee for the A

ITA 1702/HYD/2014[2010-11]Status: DisposedITAT Hyderabad22 Nov 2019AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S Hil Limited(Formerly Known As Hyderabad Industries Limited), Hyderabad vs. Addl.CIT, Range-2, Hyderabad

In the result, appeals of the assessee for the A

ITA 1701/HYD/2014[2009-10]Status: DisposedITAT Hyderabad22 Nov 2019AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy
Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…s not applicable in case of the assessee since the assessee received upfront payment from them/distributor for the products purchased by them. He also submitted that the AO has relied on the decision of ITAT in Hindustan Coca Cola Beverages (P.) Ltd. vs. ITO (97 ITD 105). The ld. counsel submitted that the above decision of Jaipur Tribunal has been reversed by the Hon'ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages (P.) Ltd. vs. CIT (402 ITR 539). Without prejudice the ld. Counsel for the assessee submitted that with respect to non-applicability of deeming fiction of constructive payment…

ITO TDS 3(3), Mumbai vs. Super Religare Laboratoris Ltd, New Delhi

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

ITA 4579/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The Ito, Tds-3(3), M/S. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2Nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri Yogesh Thar

For Respondent: Shri Yogesh Thar
Section 194Section 194HSection 201Section 201(1)

…- 1. “CIT v. Singapore Airlines Ltd.”, 319 ITR 29 (Del); 2. “CIT v. Director, Prasar Bharti”, 325 ITR 205(Ker); 3. “Delhi Milk Scheme v. CIT”, 301 ITR 373(Del); 4. “ACIT v. Bharti Cellular Ltd.”, 105 ITD 129(Kol); & 5. “Hindustan Coca Cola Beverages v. ITO”, 97 ITD 105(JP). 27. Apropos “CIT v. Singapore Airlines Ltd.” (supra), it was observed, inter alia, that in the area of travel business, the airline appoints agents who are accredited with IATA. These agents maintain blank ticket stock of the airline. The agents are authorized to issue tickets to passengers against collection of consideration. When a ticket…

Hindustan Cocacola Beverages P. Ltd. v. ITO (97 ITD 105) — Cited in 7 Judgments | BharatTax