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    August 13, 2025 Case Laws Income Tax
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    Income Tax

    Constitutional validity of Tax Collection at Source (TCS) u/s...

    Tax Collection at Source u/s 206C is Constitutional, Does Not Violate Rights or Prejudice Petitioners.

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    Income TaxApril 13, 2019Case LawsHC

    Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to pay tax in advance and when selling to collect tax from the buyer - Provisions are neither arbitrary nor any prejudice to petitioners.

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