C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT
The appeals are disposed of accordingly
ITA/14/2011HC Rajasthan08 Nov 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
Section 2(13)Section 206CSection 3Section 6
Section 206 C(1-C) of the Income Tax Act is not attracted since
the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not
in force at a Toll Plaza, but said contention is not pressed and it is
however contended that the provisions of TCS is similar to that of
TDS
