THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA
In the result, all four appeals filed by the assessee are allowed
ITA 905/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh06 Dec 2022AY 2007-08
Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR
Section 133ASection 206Section 206CSection 271C
2(13) of the Income Tax Act. 1961. e)
That collection of Toll under HP Tolls Act,
1975 is not a Toll Plaza under section 206C(IC) of the Income Tax Act, 1961. f)
That the collection of toll under HP Toll
Act, 1975 has been levied under Entry 59
of List-II of Seventh Schedule to the constitution