2015 (1) TMI 707 - KERALA HIGH COURT
EXCEL TIMBERS PVT. LTD. Versus DEPUTY COMMISSIONER OF INCOME TAX AND INCOME TAX OFFICER [TDS]KOZHIKODE
Applicability of Section 206C r.w.s. 44AC of the Income Tax Act - dealers like the petitioners, who are importing timber from abroad, to effect 'Tax Collection at Source' (TCS); and would the failure, if any, make them an 'assessee-in-default', to be ......
2014 (10) TMI 10 - ALLAHABAD HIGH COURT
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 ......
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 ......