14 results for “TDS”+ Section 226(3)clear
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In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
226 (SC) [Hindustan Coca Cola Beverage P.Ltd. v. Commissioner of Income Tax]. The relevant paragraph is quoted hereunder:- "Be that as it may, circular No. 275/ 201/95-IT(B) dated January 29, 1997, issued by the central Board of Direct Taxes, in our considered opinion, should put an end to the controversy. The circular dec1ares "no demand visualized under section