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2019 (4) TMI 405 - AT - Income TaxAssessee in default - non deduction of TDS u/s 194C - payment to contractor - HELD THAT:- Supreme Court in the case of HINDUSTAN COCA COLA BEVERAGE PVT. LTD VERSUS COMMISSIONER OF INCOME TAX [2007 (8) TMI 12 - SUPREME COURT OF INDIA], has held that the taxes cannot be recovered once again from assessee in a situation in which recipient of income has paid due taxes on income embedded in payments from which tax withholding requirements were not fully or partly, complied with by assessee. We are therefore inclined to set aside this issue to Ld.AO for verification whether taxes has been paid by RIETS on amount received from assessee during the year under consideration, either directly or in the form of withholding tax, which stands deposited with government Treasury as per law - allowed for statistical purposes
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