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2014 (10) TMI 107 - HC - Income TaxAssessee in default u/s 201(1) - Treatment of payment made to hire of JCB Machine, Roller & Tractors – Section 194C or 194I – Effect of amendment w.e.f. 13-7-2006 – Held that:- CIT(A) as well as Tribunal have rightly relied upon M/s. Hindustan Coca Cola Beverage Pvt. Ltd Versus Commissioner of Income Tax [2007 (8) TMI 12 - SUPREME COURT OF INDIA] – the deductees had already paid the tax on the same, have set aside the demand raised by the revenue and has quashed and set aside the order passed u/s 201(1) of the Act - once tax due has been paid by the deductee, thereafter tax cannot be recovered once again from the assessee - as such no error has been committed by the tribunal in confirming the order passed by the CIT(A) in quashing and setting aside the demand of tax raised against the assessee and quashing and setting aside the order passed under section 201(1) of the Act with respect to payment made to hire of JCB Machine, Roller & Tractors – thus, as the matter is already remitted back to the AO for verification of the claim and computation of the liability of the assessee to the extent of interest paid by the assessee, there is no reason to interfere with the order – Decided against revenue.
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