THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

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

3 -A of HP Tolls Act, 1975 is clothed with statutory authority and is not a business as defined under section 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

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

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

3 -A of HP Tolls Act, 1975 is clothed with statutory authority and is not a business as defined under section 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

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

3. On appeal, the Ld. CIT(A) upheld the order of the Assessing officer. 4. Before the Tribunal, it was pleaded by the assessee that the proviso inserted to section 206C (6A)of the Act w.e.f. 1.7.2012 stipulates that if the PR fails to collect the tax at source, but the concerned buyer / licensee or lessee, as the case

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

3. On appeal, the Ld. CIT(A) upheld the order of the Assessing officer. 4. Before the Tribunal, it was pleaded by the assessee that the proviso inserted to section 206C (6A)of the Act w.e.f. 1.7.2012 stipulates that if the PR fails to collect the tax at source, but the concerned buyer / licensee or lessee, as the case

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

3. On appeal, the Ld. CIT(A) upheld the order of the Assessing officer. 4. Before the Tribunal, it was pleaded by the assessee that the proviso inserted to section 206C (6A)of the Act w.e.f. 1.7.2012 stipulates that if the PR fails to collect the tax at source, but the concerned buyer / licensee or lessee, as the case

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

3. On appeal, the Ld. CIT(A) upheld the order of the Assessing officer. 4. Before the Tribunal, it was pleaded by the assessee that the proviso inserted to section 206C (6A)of the Act w.e.f. 1.7.2012 stipulates that if the PR fails to collect the tax at source, but the concerned buyer / licensee or lessee, as the case

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

3. On appeal, the Ld. CIT(A) upheld the order of the Assessing officer. 4. Before the Tribunal, it was pleaded by the assessee that the proviso inserted to section 206C (6A)of the Act w.e.f. 1.7.2012 stipulates that if the PR fails to collect the tax at source, but the concerned buyer / licensee or lessee, as the case

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

3. On appeal, the Ld. CIT(A) upheld the order of the Assessing officer. 4. Before the Tribunal, it was pleaded by the assessee that the proviso inserted to section 206C (6A)of the Act w.e.f. 1.7.2012 stipulates that if the PR fails to collect the tax at source, but the concerned buyer / licensee or lessee, as the case