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TMI Blog2018 (8) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to construe the taxing provisions strictly and cannot give liberal interpretation to a taxing provision. The Tahbazari has different connotation and it is not a toll as held by the Tribunal. We do not agree with the view taken by the Tribunal that Tahbazari is nothing but a toll or it is not different from Toll Plaza. - Decided in favor of assessee. - Income Tax Appeal No. 10 of 2016 - - - Dated:- 9-8-2018 - Hon'ble Bharati Sapru And Hon'ble Dinesh Kumar Singh, JJ. For the Appellant : Chhaya Gupta For the Respondent : S.C., Ashish Agarwal, Shubham Agarwal ORDER ( Per: Dinesh Kumar Singh, J.) 1. Present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gitti Bolder-Vahan Shulk. 6. The Zila Panchayat had issued licences to different persons (through tender and auction) for collection of Tahbazari etc. 7. The A.O. was of the view that the amount collected by the Zila Panchayat fell under/within the scope of Tax collected at source (hereinafter referred to as TCS ). 8. The A.O. worked out the amount of short collection and amount of interest under Section 206 (7) of the Act as under: FY 2009-10 Amt Tax Int Total 764 Tahbazari - - - - 765 Tahbazari-Vahan Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,53,910/- 30,782/- 1,84,692/- 766 Balu, Morang, Gitti vahan Shulk 1,27,86,000/- 2,55,720/- 51,144/- 3,06,864/- Totol 2,46,02,700/- 4,92,054/- 98,411/- 5,90,465/- 9. Heard Ms. Chhaya Gupta, learned counsel appearing for the appellant, and Mr. Shubham Agrawal, learned counsel appearing for the respondent. 10. Under Section 206C(1C) of the Act every person, who grants a lease or a licence is required to collect tax at the prescribed rate from the licencee for granting lease/licence or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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