DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 164/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
2(h) and Section 10 of Contract Act, plea of assessee was be upheld-
Held yes [in favour of the Revenue]
b. In the High Court of Madhya Pradesh in the case of Executive Engineer,
PWD (nh) Divisions. Recovery Officer, tds. ii, Indore
For failure to collect tax at source (TCS), assessee would be liable to pay interest on amount
