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2014 (7) TMI 518 - AT - Income TaxLevy of interest u/s 201(1) and 201(1A) of the Act – TDS not deducted against certain payments - Held that:- Assessee contended that if the tax deducted and the amount deposited into the Government account, the due credit shall be given to that extent - if the details produced in respect of the recipients and the recipient has declared income in their return of income, the assessee cannot be liable for payment of TDS once again – Relying upon Hindustan Coca Cola Beverage P Ltd vs CIT [2007 (8) TMI 12 - SUPREME COURT OF INDIA] - where deductee, recipient of income, has already paid taxes on amount received from deductor, department once again cannot recover tax from deductor on same income by treating dedcutor to be assessee in default for short fall in its amount of tax deducted at source – thus, the matter is remitted back to the AO for fresh consideration – Decided partly in favour of Assessee.
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