UNITED BREWERIES LTD,,SRIKAKULAM vs. JCIT TDS RANGE, VISAKHAPATNAM
In the result, appeals of the assessee are dismissed
ITA 454/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-2009
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :
For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201
4,17,26,245
2010-11
2,26,48,247
6.2 The assessee had deducted TDS at 2% u/s 194C on the said payments and it was contended that it was merely a contractual payment. In this regard, it is relevant to refer to the terms of the Brewing Agreement where the consideration for the said payment was stated
