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

27. At this stage, it is important to note that the other questions urged by the Appellant are: (a) Whether the penalty under Section 271-C of the Act was attracted ITA 194/2004 Page 12 of 17 in the facts of the case? (b) Even assuming the penalty under Section 271-C of the Act was attracted, whether the Assessee

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

In the result, all appeals of different assesses are allowed