Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
7 Company (India) Private Ltd 1, Singapore Airlines Limited Versus Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola Beverage (P) Ltd. Versus Commissioner of Income Tax3. 15) In all these cases it was held that the recipient of the income on which TDS has not been deducted, even though it was liable to such deduction under the Income