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 ......
2013 (7) TMI 196 - ALLAHABAD HIGH COURT
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 ......
2012 (6) TMI 507 - MADHYA PRADESH HIGH COURT
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 ......
2011 (9) TMI 254 - KARNATAKA HIGH COURT
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 ......
2011 (6) TMI 334 - ITAT VISAKHAPATNAM
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 ......
2011 (3) TMI 80 - ALLAHABAD HIGH COURT
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 ......
2011 (2) TMI 1110 - ITAT, Ahmedabad
Navine Fluorine International Ltd. Versus The A. CIT, TDS Circle
Failure to deduct TDS on sale of scrap u/s 206 C (6) - interest charged u/s 206C (7) - Assessee stated since the assessee’s scrap did not arise from manufacture or mechanical work of material, the provisions of section 206C are not attracted - Held t ......
2010 (12) TMI 742 - Patna High Court
State of Bihar Versus Central Board of Direct Taxes
TCS u/s 206C - Obligation of state government to collect tax at source -large number of persons died on account of consumption of spurious country-made liquor - State Government was directed to take over the wholesale trade and business of country-ma ......
2009 (5) TMI 33 - MADHYA PRADESH HIGH COURT
Commissioner of Income Tax Bhopal Versus M/s Garg Trading Co.
Assessee offered income in respect of tendu patta business on the basis of provisions of S. 44AC – activity like collection of tendu leaves, pruning, prevention of diseases, plucking, arrangements of pudas at collection centres, drying, gradation of ......
2009 (4) TMI 20 - BOMBAY HIGH COURT
The Satpuda Tapi Parisar Sahakari Sakhar Karkhana Ltd. Versus Commissioner of Income-Tax Naasik
Seller of alcoholic liquor and other goods liable to collect from the buyer a sum equal to the percentages set out u/s 206C – interim relief granted by this Court whereby the petitioner herein was restrained from collecting the tax from the purchaser ......
2008 (5) TMI 332 - ITAT NAGPUR
Akola Municipal Corporation. Versus Income-tax Officer, Ward-2, Akola.
Collection Of Tax At Source ......
........... cipal Corporation Act, 1949 falls under sub-section (2)(a) of section 127, and is different from clause (e) of the said section dealing with Toll . Section 206C(1C) as extracted above clearly provides for liability to collect tax by every person who grants a lease or a licence or enters into a contract or otherwise transfer any right or interest either in whole or in part in any parking lot or toll plaza to agent or any other person. Octroi so collected is neither for parking lot nor at toll plaza nor for mining or quarrying nor it was for the purpose of business, and, therefore, in our opinion, the collection of octroi by the agent appointed by the assessee-corporation would not fall in section 206C(1C) of the Income-tax Act, and consequently, there would not be any liability on the part of assessee to collect any tax. We, accordingly, vacate orders of CIT(A) as well as the Assessing Officer and allow appeal of the assessee. 15. In the result, assessee s appeals are allowed.