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Addition u/s 68 - the loan which has been returned to the respective creditors cannot be taxed in the hands of assessee as its income - Tri    *    CENVAT credit - dumpers/ tippers will be in the nature of inputs for providing Supply of tangible goods services & not capital goods Tri    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    should i buy machinery after gst or before gst which will be benefit for me    *    After GST - Machinery booking on commission    *    Applicability Of Service tax on Liquidated Damages    *    Dr. Liam Fox, U.K. Secretary of State for International Trade calls on the Union Finance Minister Shri Arun Jaitley: Both the leaders call for forging deeper trade and investment arrangements between the two countries    *    Notification of Protocol for amendment of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and for the encouragement of mutual trade and investment between India and Mauritius    *    Scheme of Rebate of State Levies on Export of Garments 2016    *    CENVAT CREDIT    *    Cenvat credit on water treatment plant    *    Excise Cenvat credit on Electricity Power bill    *    Regarding cenvat credit on service tax on rent a cab    *    Service tax exemption for transportation of life saving medicines    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Workshop on Government E-Marketplace (GeM) for Suppliers for E-Procurement    *    Ms. Penny Pritzker, U.S. Secretary of Commerce calls on the Union Finance Minister Shri Arun Jaitley: Both the leaders discussed the measures to increase the bilateral trade among the two countries.    *    Potato Chips as Namkeen    *    LTC exemption for travelling to Sri Lanka    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014

Income Tax Case Laws - Section: 206C

Home Case Index Income Tax Sections List
Cases for Section: 206C
Showing 1 to 15 of 92 Records
 
  • 2016 (8) TMI 952 - ITAT JAIPUR

    Application of section 206C applicable on traders of scrap - scrap generated from the mechanical working of the material (breaking of the ship) - Held that - The only condition of the scrap is that the scrap should be waste and scrap from the manufac... ... ...


  • 2016 (7) TMI 68 - GUJARAT HIGH COURT

    Non collection of TCS on sale of scrap - addition made u/s.206C(1) - interest charged u/s.206C(7) - ITAT delted the addition - Held that - In terms of the explanation clause (aa) any person who purchases the goods in retail sale for personal consumpt... ... ...


  • 2016 (6) TMI 888 - ITAT CHANDIGARH

    Penalty u/s 271CA - waiver of penatly u/s 273B - failure with respect to TCS liability - Held that - Levy of penalty under section 271C of the Income-tax Act, 1961, for failure To deduct tax at source, is not automatic. In order to bring in applicati... ... ...


  • 2016 (6) TMI 938 - ITAT CHANDIGARH

    Penalty under section 271CA - assessee had not deducted TCS 1 on the sales and failed to explain any reasonable cause for non deduction of tax at source - Held that - CIT(Appeals) has recorded specific finding of fact that assessee furnished complete... ... ...


  • 2016 (5) TMI 876 - ITAT JAIPUR

    TDS u/s 194H - whether payment of milk purchase price difference to the milk societies (DCS and PDCS) is a payment of commission/brokerage liable for deduction of tax at source? - Held that - The Coordinate Bench has considered the identical issue in... ... ...


  • 2016 (6) TMI 646 - KARNATAKA HIGH COURT

    Tax Collection at Source (TCS) - Liability of the assessee to supply the declaration u/s 206C - whether Tribunal erroneously did not consider the aspect that as per Section 206-C(1) of the Act such declaration has to be furnished when the payment is ... ... ...


  • 2016 (5) TMI 640 - ITAT KOLKATA

    Tax Collection at Source (TCS) - Violation of provisions of section 206C - assessee in default - levy and collection of tax at source in respect of profits and gains of trading in Sawn timber - Held that - The sawn timber were sold by the assessee to... ... ...


  • 2016 (5) TMI 871 - ITAT NAGPUR

    Non collection of TCS from Toll Plaza - TCS u/s 206C(1C) - determination of amount payable - whether TCS was to be deducted on amount payable by the concessionaire was only Re. 1/- per year - Held that - On plain reading of section 206C, it leaves no... ... ...


  • 2016 (4) TMI 592 - CALCUTTA HIGH COURT

    Validity of Sections 44AC and 206C - Held that - The minor premise of the ratio decidendi was that a distinction had to be made in respect of assessees covered by Section 44AC of the Act between those who would be able to justify the deductions claim... ... ...


  • 2016 (4) TMI 418 - ITAT JAIPUR

    TDS u/s 194H - payment of cess made to RCDF is in the nature of technical and professional service - charging interest U/s 201(1A) - Held that - Payment to RCDF cess, it has not been demonstrated by the Department that any managerial services in this... ... ...


  • 2016 (4) TMI 244 - ITAT AHMEDABAD

    Default u/s 206C(6A) - Tax Collection at Source (TCS) - whether ld. CIT(A) was correct in denying the benefit referred in section 206C(1C) for the sales of ₹ 1,57,60,687/- even when assessee has submitted form no.27C from respective buyers - He... ... ...


  • 2016 (3) TMI 281 - ITAT RAJKOT

    TCS demands - tax liability of the buyer of the scrap - Held that - TDS demands raised under section 201, TCS demands raised under section 206C are in the nature of vicarious liabilities which survive only as long as principal liability of the taxpay... ... ...


  • 2016 (3) TMI 859 - ITAT AHMEDABAD

    Additions made u/s. 206C(6)/206C(7) - non collection of TCS on sale of DOC (de-oiled cake), maize husk and cotton waste nspite of the fact that those items were scrap as defined u/s 206(c) - Held that - To elaborate, perusal of manufacturing process ... ... ...


  • 2016 (2) TMI 296 - ITAT KOLKATA

    Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - Held that - The assessee should not be treated as assessee in default in terms of the amended provisions of the law. From the order of the ld.... ... ...


  • 2016 (1) TMI 1110 - ITAT AHMEDABAD

    Additions made u/s.206C(1) on account of non-collection of TCS on sale of scrap - interest charged u/s.206C(7) - whether the CIT(A) has erred in accepting the assessee s argument on merit submitting belated Form No.27C along with consequential intere... ... ...


 
   
 
 
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