2016 (12) TMI 1579

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....) For the Revenue : T. A. Khan (DR) ORDER Ashwani Taneja (Accountant Member) This appeal has been filed by the Assessee against order of Ld. Commissioner of Income Tax(Appeals), Mumbai-40 (in short 'CIT(A)'), dated 28.01.2014 passed order against u/s 201(1)/201(1A) of the Act, dated 13.01.2011 for Assessment Year 2009-10 on the following Grounds: 1. The Ld. CIT(A) erre....

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....eged short/non deduction of TDS except Rs. 11,764/- and 11,825/-. 4. Without prejudice to the above, for the alleged short deduction/payment the assessee relies on Hon'ble Apex Court decision in case of Hindustan Coca Cola (293 ITR 226) hence where the deductee/recipient has already paid taxes on income received from assessee, the dept. cannot again recover tax u/s 201 of the Act from....