2021 (2) TMI 865

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.... Dahiya, CIT ORDER PER DIVA SINGH The present appeal has been fi led by the assessee wherein the correctness of the order dated 23.03.2019 of CIT(A) Shimla pertaining to Financial Year 2011-12 is assai led on the following grounds : "1. That in the facts and circumstances of the case the Ld Commissioner of Income Tax (Appeals) is not justified in upholding that the tax was requir....

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.... is no debate since the ld. Commissioner had granted relief to the assessee. As far as the party '"HIMURJA" is concerned, attention was invited to the pleadings made before the ld. Commissioner addressed at page 13 of the impugned order wherein clearly the specific Notification No. 3489 dated 22.10.2017 in terms of the mandate of Section 194A(3)(iii) (f) was referred to which clearly exempted the ....

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....applicability of TDS due to the specific notification thereby accepting the stated claim that it was wholly financed by Central and State Government or any other evidence capable of being demonstrated from the books of account, balance sheet etc. The ld. AR requested for an opportunity to place the necessary documents on record and hence remand back to bring the evidences on record. 3. The ld. ....

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..... The ld. AR strongly opposed the said argument. 6. We have heard the rival submissions and perused the material available on record. We find that the said claim of the Revenue cannot be allowed because the alternate prayer of the assessee relying upon the decision rendered by the Apex Court in the case of Hindustan Coca Cola Beverages P. Ltd. was in the context where the assessee could demonst....