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“Section 206(6)”

Section References (mined)Section 206Section 206(6)39 judgments

The decision most relied on for Section 206(6) is CIT v. Nangalia Fabrics (P.) Ltd. (40 Taxmann.com 206), cited in 62 judgments on BharatTax.

Leading authorities on Section 206(6)

CIT v. Nangalia Fabrics (P.) Ltd.

40 Taxmann.com 206 · 2013 · High Court

citing judgments

Where purchases are supported by bills, reflected in books of account, and payments are made through account payee cheques, such purchases cannot be treated as bogus in the absence of specific contrary evidence from the Assessing Officer.

Judgments citing Section 206(6)

District Mining Officer, Dantewada vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 124/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Dantewada vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 123/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Dantewada vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 122/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Dantewada vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 121/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Dantewada vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 120/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Bemetara vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 12/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Bemetara vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 11/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Bemetara vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 10/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Bijapur vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 245/RPR/2022[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Bijapur vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 244/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

District Mining Officer, Bijapur vs. Deputy Commissioner of Income Tax (TDS), Raipur

ITA 243/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 214/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 213/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 212/RPR/2022[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 211/RPR/2022[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 210/RPR/2022[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 209/RPR/2022[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 208/RPR/2022[2012-13]Status: DisposedITAT Raipur21 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned

Deputy Director (Geology & Mining), Raipur vs. Deputy Commissioner of Income Tax (TDS/Tcs), Raipur

ITA 207/RPR/2022[2011-12]Status: DisposedITAT Raipur21 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Directorate has not issued directions for tax collection on the amount are invalid when the provisions of TCS are amply clear. As per section 206 (6) “Any person responsible for collecting the tax who fails to collect the tax in accordance with the provisions of this section, shall, notwithstanding such ... case of Hindustan Coco Cola Beverages (P) Ltd. (supra) cannot be applied to the facts of the instant case. Further the provisions of section 206(6) are very specific and we have already discussed about the effect of that section. Hence we are in agreement with the decision of Learned