DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 122/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
273/- which includes interest amounts at Rs.683/-,
206C (1C) on the Appellant to collect tax at source on contribution towards District Mineral Foundation. The appellant neither received amount towards DMF nor it go to State Revenue. Prayed that there was no liability and demand be cancelled.
Grounds of Appeal 5. That under the facts and the law, the learned Commissioner
