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2017 (2) TMI 731 - AT - Income TaxTDS under section 194C or 194-I - work over operations, transport expenses - Held that:- When this appeal came up for hearing before the Commissioner of Income Tax (Appeals), the Commissioner of Income Tax (Appeals) without adjudicating merits of the case, directed the Assessing Officer to follow the decision of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverage (P) Ltd. (2007 (8) TMI 12 - SUPREME COURT OF INDIA ). We find that the Commissioner of Income Tax (Appeals) has not considered the ground No.2 raised by the assessee, he only considered the alternative plea and remanded the matter back to the file of the Assessing Officer. We, therefore, by considering the arguments of both the sides and also request made by both the counsel, set aside the order passed by the Commissioner of Income Tax (Appeals) and remand the matter back to the file of the Assessing Officer to examine all the details of the case and decide the issue afresh in accordance with law.
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