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 was deducted by the Appellant @20% under Section 194-I of the Act was on the erroneous premise that Section 194C stood attracted. Therefore, the Appellant failed to deduct a substantial portion of the tax that ought to have been deducted under Section 194-I of the Act. Therefore, Section 271-C stood straightway attracted. 30

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

In the result, all appeals of different assesses are allowed