DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 126/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
TDS), Visakhapatnam.[2011] 13 taxmann.com42 (Visakhapatnam [2011]
47 SOT 323 (Visakhapatnam)/[2012] 143TTJ 256 (Visakhapatnam [02.06.2011]
In this case law it has been held-
"In this context, it is observed that with reference to section
