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TMI Blog2019 (1) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... lected at source (TCS) u/s 206C of income tax in the value of goods and services - charging of tax, duties, cess or fee by the supplier - Held that:- The authority will not act on the clarification at Sl.No.5 of Ext.P1 pending the disposal of the writ petition - however, this arrangement shall be subject to the outcome of the writ petition and without prejudice to the rights of the Department in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce. 3. Senior Section learned As has been rightly contended by the learned Standing Counsel for the Customs Department, 15(2)(a) is expansive. Yet Sri Gopinathan, the Senior Counsel for the petitioner, has submitted that the amount of 1% the dealer collects from the purchaser of a car worth more than ten lakhs, under Section 206C(1F) of the Income Tax Act, cannot be treated as an integral part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o conclude either way it needs further and deeper adjudication. Thus, the petitioner has raised a prima facie issue, which needs Court's attention. 6. I, therefore, hold that the authority will not act on the clarification at Sl.No.5 of Ext.P1 pending the disposal of the writ petition. I, however, clarify that this arrangement shall be subject to the outcome of the writ petition and without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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