Bench: Shri Jason P Boaz, Hon’Ble & Shri Sandeep Gosain, Hon’Ble
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(1C) lies in the case of assessee. Even otherwise the provision of Sec. 206C(7) of the Act were