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2015 (9) TMI 1623 - ITAT ALLAHABADLiability of the assessee to collect tax u/s.206C(1C) - Applicability of the provision of Section 206C - Whether amount collected by the appellant by way of Tehbazari, Tehbazari-Vahan Stand and Balu- Morang, Gitti- Bolder-Vahan Shulk could not be treated as amount collected towards use of 'parking lot' or 'toll plaza' so as to make obligatory for the appellant to collect tax at source (TCS) from its licenses? - Held that:- It is an undisputed fact that Tahbazari is collected by the assessee from temporary vendor squatting on the specified places for selling their goods. Thus, this is an issue of granting of a license in respect of using temporary place by the hawkers or the vendors for selling the goods. Toll has also been collected from the parking stand and market places in rural areas therefore in our opinion it cannot be different from toll plaza as well as parking lot. No illegality or infirmity in the order of the CIT(A) sustaining the order of the Assessing Officer for treating the assessee in default in each of the assessment year as the assessee fails to collect the tax at source from these licensee. - Decided against assessee
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