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Income Tax Case Laws - Section: 206C


Income Tax

Cases for Section: 206C
Showing 1 to 15 of 71 Records


Divisional Logging Manager Versus The Commissioner of Income Tax

Imposition of penalty u/s 271A(2)(c) delay in furnishing return for Tax Collection at Source (TCS) - whether penalty can be imposed for technical breach, delay in filing of statement in form 27EC Held that:- It is the mandatory provision to furni ......

2014 (8) TMI 716 - ITAT AHMEDABAD

KPG. Enterprise Versus The Income Tax Officer, TDS-4, Ahmedabad

Assessee in default u/s 201(1) Short collection of TCS amount - Submission of Form No. 27C mandatory requirement or not Applicability of section 206C Consignment dispatches results in stock transfer or not Held that:- The assessee is not lega ......

2014 (3) TMI 341 - ITAT AMRITSAR

Income Tax Officer Versus M/s. Nawanshahar Co-op. Sugar Mills Ltd

Collection of tax at source u/s 206C - Interpretation of Bagasses as per section 206(C) - Whteher Bagasses is covered under the definition of scraps as per section 206(C) and assessee liable to collect tax at source - Held that:- No doubt, the Inspec ......

2013 (12) TMI 890 - ITAT CUTTACK

Shree Jagannath Temple Managing Committee Versus Assistant Commissioner of Income Tax (TDS)

Leasing the quarrying by the Temple Management Committee - Liable for TCS - Held that:- As per decision in Jagannath Temple Managing Committee vs CIT & Others [2007 (10) TMI 173 - ORISSA HIGH COURT] - Shree Jagannath Temple Managing Committee has be ......

2013 (12) TMI 537 - ITAT AMRITSAR

The Nawanshahar Co-op. Sugar Mills Ltd. Versus Income Tax Officer

Applicability of TCS provisions - Selling of Molasses and bagasses Held that:- Following CIT vs. Deep Chand and others [2002 (5) TMI 37 - DELHI High Court] - Molasses is not a waste or scrap and cannot be used as such - It does not fall within the ......

2013 (9) TMI 274 - ITAT RAJKOT

Bharti Auto Products Versus Commissioner of Income-tax

Default u/s 206C - Import of scrap - TCS (Tax Collection at Source) - Held that:- assessee himself has declared the goods imported by him as brass scrap before the Customs authorities. He is therefore bound by that declaration. Once it is declared as ......

2013 (9) TMI 268 - ITAT AGRA

District Magistrate Versus Income-tax Officer (TDS), Range-6, Jhansi.

Tax Collection at Source (TCS) u/s 206 C on Dead Rent/Royalty - assessee in default - Held that:- lease/license was granted by the District Magistrate on behalf of the State Government for mines and quarries against consideration. May be the TAN is i ......


Sankatha Shukla and others Versus Union of India and others

Tax Collection at Source (TCS) u/s 206-C of the Income Tax Act, 1961 - Liquor trade - CL-2A licenses - The contention of the petitioners is that the petitioners have obtained the licenses under the U.P. Excise Act, 1910 and the Maximum Retail Price h ......

2012 (10) TMI 887 - ITAT AGRA

Agra Development Authority Versus Assistant Commissioner of Income-tax (TDS), Agra

Failure to collect tax at source (TCS) u/s 206C - Proper notice - wrong mention of provision in the notice Held that:- Details were called for from the assessee, but the assessee instead of giving complete details filed an evasive reply and adopted ......


Executive Engineer, PWD (NH) Division Versus Recovery Officer, TDS - II, Indore

Interest u/s 206C(7) - Tax collected at source paid by deductees (Contractors) - Evidence placed on record in reply to SCN - Held that:- Considering the provision contained in section 206C(7) and Circular dated 29.01.1997 it is clear that even if the ......


Sree Manjunatha Wines Versus Commissioner of Income-tax, Bangalore

Failure to Collection tax at Source (TCS) u/s 206C - sale of Indian Made Foreign Liquor to retailers - credit of TCS to buyer - Held that:- though assessee collects the tax and remit the money to the Government, the said amount remitted will be to t ......

2011 (6) TMI 399 - ITAT RAJKOT

Nathulal P. Lavti Versus Income-tax Officer (TDS) -3, Jamnagar

Tax collected at source - whether an assessee who imports scrap and sells them in the local market, could be brought under the purview of section 206C - assessee contended that they are only traders; they are not into any manufacturing activity which ......


Girijan Co-op. Corporation Ltd. Versus Assistant Commissioner of Income-tax, Range-2(TDS), Visakhapatnam

Collection of tax under the provisions of section 206C - Sale of goods - Held that:- For the financial year 2004-05 with which are concerned in the present appeal, the law relating to the definition of buyer was as per the Taxation Laws (Amendment) A ......

2011 (3) TMI 1383 - Allahabad High Court

CIT Versus District Excise Officer

Whether order passed under sub sections (6) and (7) of Section 206C of the Income Tax Act is appealable under Section 246 of the Act - Department is that only those orders which are specified under Section 246 of the Act are appealable, further submi ......


Commissioner Of Income Tax Muzaffarnagar Versus District Excise Officer Muzaffar Nagar

Collection of Tax at Soruce (TCS) - Purchase price for the purposes of section 206C - Licence fee - The assessee has not collected the tax at source on the licence fee i.e. the amount paid by the assessee to the State Government for parting with t ......



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