Section 2 in The Finance Act, 2018 [Entire Act]
cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
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1 - 10 of 82 (0.55 seconds)Ramdas Trading Company, Alwar vs Income Tax Officer-Tds, Alwar on 17 May, 2018
impugned order u/s 201(1)/201(1A) & 206C(6)/206C(7) dated
25.03.2015 is bad in law, illegal, invalid and on facts ... sustaining the demand of Rs.79,551/- u/s 201(1)/206C(6) on account of
short collection of TCS on the sale of alleged
Shri Satish Kumar Gupta, Jaipur vs Income Tax Officer , Jaipur on 28 May, 2018
balance sales of Rs. 58,85,800/-, the demand u/s 206C(6A) amounting to
Rs. 58557/- and interest u/s 206C(7) amounting ... definition of "scrap" as given in explanation (b) to section
206C of the Act. It was further submitted that additional declarations from
Shri Azizbhai A.Lada,, Bhavnagar vs Income Tax Officer,Tds-4,, Ahmedabad on 10 January, 2018
treated as an assessee in default within the meaning of Section 206C of the
Act. In its reply, the assessee pointed out that sales made ... liable for
collecting TCS @ 1% and accordingly raised the demand u/s. 206C(1) at Rs.
5,43,679/- and u/s. 206C
Gupta & Mahindra Tractors, Jaipur vs Ito (Tds), Kota on 24 October, 2018
relevant material on record. There is no dispute that Section 206C or
any other provisions of the Income Tax Act do not provide any
limitation ... passing the order by the Assessing Officer U/s
206C(6)/206C(7) of the Act holding the assessee in default due to
failure
The Project Director, National Highway ... vs I.T.O. T.D.S. Ward 2-(1), Nagpur on 7 March, 2018
Officer in holding the assessee liable for collection of TCS
under Section 206C(1C) of the Income-tax Act, 1961 (hereinafter ... read as under :-
"1. That the order passed u/s 206C(6A) and
206C(7) by the learned Income Tax Officer TDS Ward
Buldana Urban Co-Op Credit Society ... vs Income Tax Officer , Tds Ward 1(2), Akola on 13 July, 2018
other ground coming during the course of hearing. Order passed under
section 206C(IC) r.w.s. 206C(6) and sec 206C ... said default, hence, assessee was found liable to pay TCS
u/s206C(1C) r.ws 206C(6) and 206C
Income Tax Officer, Jaipur vs M/S Id. Mohd. Nizamuddin, Tonk on 29 August, 2018
2018_
ITO Vs. Eid Mohammad Nizamuddin.
206C(6)/206C(7) of the Income Tax Act, 1961 (in short ... sale of Tendu
leaves as per provisions of Section 206C(1) of the Act but it has defaulted
for non-collecting of TCS. Accordingly
M/S.Excel Timbers P. Ltd, Calicut vs The Ito, Calicut on 15 November, 2018
were not collecting tax at source as per the provisions of
section 206C of the I.T.Act. Accordingly, the Assessing Officer
passed order ... 206C, making the assessees liable for tax
and interest. The details of the tax liability and interest
liability in the case of M/s.Excellent
The Ito, Tds-2,, Ahmedabad vs M/S. Laxmi Sales & Alloys Pvt. Ltd.,, ... on 9 May, 2018
order of CIT(A) dated 25.10.2016 arising in order passed under section 206C(1) read
with section 206C(7) of the Income ... action of the CIT(A)
in deleting the demand raised under section 206C(1) read with section 206C(7) of the
Act for non/short