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 of the Act. Accordingly, the question framed by this Court by its order dated 5th September 2005 is re-framed as under: “Whether in the facts and circumstances of the case, the Appellant has been able to show, for the purposes of Section 271C read with Section 273B

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed