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Section 318 Section 206C12 Section 2(13)6 Section 66 TDS6 Addition to Income6

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

The appeals are disposed of accordingly

ITA/44/2010HC Himachal Pradesh10 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

Section 2(13)Section 206CSection 3Section 6

Section 206 C(1-C) of the Income Tax Act is not attracted since the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not in force at a Toll Plaza, but said contention is not pressed and it is however contended that the provisions of TCS is similar to that of TDS

ASSTT.EXCISE AND TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

The appeals are disposed of accordingly

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

ASSTT.EXCISE AND TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

ASSTT.EXCISE AND TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

ASSTT.EXCISE TAXATION COMMISSONER vs. INCOME TAX OFFICER (TDS) PALAMPUR

ASSTT.EXCICETAXATION COMMISSIONER NAHAN vs. THE INCOME TAX OFFICER

ASST.EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

ASSTT.EXCISE TAXATION COMMISSIONER vs. ASSTT.COMMISSIONER OF INCOME TAX