DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 163/RPR/2023[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
206C(1C) could not be applied-Whether since an agreement could be oral in view of Section 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
