M/S. HINDUSTAN COCA COLA BEVREGE P.LTD. vs. COMMISSIONER OF INCOME TAX
The appeal is allowed with no
C.A. No.-003765-003765 - 2007Supreme Court16 Aug 2007
For Respondent: Commissioner of Income Tax
Section 194Section 194CSection 201Section 254
TDS, that taxes due
have been paid by the deductee-assessee. However,
this will not alter the liability to charge interest under
Section 201 (1A) of the Act till the date of payment of
taxes by the deductee-assessee or the liability for
penalty under Section 271C
