BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs. INCOME TAX OFFICER , TDS WARD 1(2), AKOLA
In the result, all the appeals filed by the assessee stand allowed
ITA 165/NAG/2018[2011-2012]Status: DisposedITAT Nagpur11 Jul 2018AY 2011-2012
Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble
Section 206C
164–166/Nag/18 A.Ys. 09–10 to 12–13
Bulanda Urban Co–op Credit So. Ltd & NBC (JV) v/s. ITO, Wd–1(2) Akola Page 5
assessee is an AOP and the contract for collection of toll was given to its member i.e. M/s JV Kulkarni & Friends Associates, Buldhana. The learned
CIT(A) had already concluded that no demand u/s 206C