Supreme Court Rules No Penalty for Non-Deduction of TDS u/s 271C in Beverage Company Case. https://www.taxtmi.com/highlights?id=3039 Penalty u/s 271C - Non deduction of TDS u/s 194A - Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. v. CIT [2007 -TMI - 1676 - SUPREME COURT OF INDIA] wherein the applicability of ss. 194C, 194I, 201(1A) has been explained - Decided in favor of the assessee - AT en-us Mon, 27 Feb 2012 21:44:49 +0530 Mon, 27 Feb 2012 21:44:49 +0530 TaxTMI RSS Generator Supreme Court Rules No Penalty for Non-Deduction of TDS u/s 271C in Beverage Company Case. https://www.taxtmi.com/highlights?id=3039 Penalty u/s 271C - Non deduction of TDS u/s 194A - Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. v. CIT [2007 -TMI - 1676 - SUPREME COURT OF INDIA] wherein the applicability of ss. 194C, 194I, 201(1A) has been explained - Decided in favor of the assessee - AT Highlights Income Tax Mon, 27 Feb 2012 21:44:49 +0530 https://www.taxtmi.com/highlights?id=3039