TMI Blog2023 (6) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee has not deducted the TDS while making the payments. All these payments are covered by the decision of the Hon ble Supreme Court in the case of Hindustan Cocacola [ 2007 (8) TMI 12 - SUPREME COURT] therefore, we allow the appeals of the assessee in both the years and delete the disallowances. Decided in favour of assessee. - I.T.A. Nos. 01 & 02/PAT/2021 - - - Dated:- 17-5-2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause impugned orders of the ld. CIT(Appeals) are dated 26.02.2020, by the time the limitation for filing of appeal expires COVID pandemic struck off in the country and thereafter the assessee has filed the appeals in 2021. Hence, the period is already covered by the decision of the Hon ble Supreme Court and both the appeals are not to be treated as time-barred. 4. In assessment year 2012-13- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s payment of Rs.3,38,970/- is concerned, this payment was made to Dr. Sitasaran Singh, who has already filed his return of income-tax and paid the taxes on the receipts from the assessee. The assessee has annexed copy of the letter and other details. 5. The next payment is of Rs.2,40,000/-, which has been paid to M/s. Ravi Lochan Singh HUF as rent and M/s. Ravi Lochan Singh HUF has also filed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee relied upon the judgment of the Hon ble Supreme Court in the case of Hindustan Cocacola vs.- CIT reported in 293 ITR 226, wherein it has been propounded that in case a recipient has included the receipts from an assessee in its income, then in the hands of the payer, the deduction would not be disallowed under section 40(a)(ia) on the ground that TDS was not deducted. The assessee has file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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