Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 93 - AT - Income TaxViolation of provisions of section 206C - assessee did not collect any tax u/s. 206C(1) of the Act on sale of ‘Timber obtained by any other mode other than under a forest lease’ - Held that:- The issue is squarely covered in favour of the assessee by the coordinate bench decision in assessee’s own case [2016 (5) TMI 640 - ITAT KOLKATA] we set aside the order of the Ld. CIT(A) and are of the view that the “sawn timber” does not fall under the ambit of tax collection at source within the meaning of section 206C of the Act - Decided in favour of assessee
|