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2006 (3) TMI 94 - HC - Income TaxCollection of the tax at source from the buyers of goods of arrack - Applicability of section 206C to the contractors/buyers regarding their liability that they were required in law to pay tax to the appellant-companies at source for the relevant period, - provisions of sections 44AC and 206C and the Explanation part to sub-section (11) to the above provisions by way of amendment inserting clause (a) "buyer" and sub-clauses (i) to (iii) of exemption clauses - Income-tax Department had rightly placed reliance upon section 120(4) of the Act.- contentions urged that the assessment orders passed are in violation of the principles of natural justice is required to be rejected as there is no merit in this contention
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