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

7. The Appellant treated the payments made to the POC under the above agreement as payments made, in terms of Section 194-C of the Income Tax Act, 1961 ('Act'), for carrying out work in pursuance of the contract, and deducted 2% from such payment, as tax deducted at source („TDS

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

In the result, all appeals of different assesses are allowed