HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

TDS under Section 194-I, as against Section 194-C of the Act, it was not open to the Appellant to re-agitate that issue in the penalty proceedings. However, the question framed by the Court gives the Appellant a second shot at the same question with reference to Clauses 11 and 12

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed