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2021 (2) TMI 865 - AT - Income TaxTDS u/s 194A - deposits of HIMURJA - tds liability - HELD THAT:- 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. [2007 (8) TMI 12 - SUPREME COURT] was in the context where the assessee could demonstrate that the deductees had paid tax thereon which evidences were required to be demonstrated and in some cases were available, however in the facts of the present case the foundational fact itself is to be established namely whether in the case of “HIMURJA” was there any legal mandate on facts in terms of the aforesaid notification in pursuance to Section 194A(3) (iii) (f) of the Act to deduct TDS. Once the foundational fact is established, the consequences as per law and facts shall follow. Accordingly, accepting the prayer of the parties before the Bench, the issues are restored back to the file of the AO with direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is directed to ensure that full facts with supporting evidences are placed before the said authority to take a view. Appeal of assessee allowed for statistical purposes.
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