Tax Collection at Source' (TCS) - The provision does not draw ...

Timber Importers Must Collect Tax at Source; No Distinction Between Domestic and Imported Timber Sales.

January 19, 2015

Case Laws Income Tax HC

Tax Collection at Source' (TCS) - The provision does not draw any distinction between 'Timber grown in India' and the 'Timber imported' from abroad - importer of timber selling the same in India is liable to collect tax at source - HC

View Source

← Previous Next →

Tax Collection at Source' (TCS) - The provision does not draw ...

Timber Importers Must Collect Tax at Source; No Distinction Between Domestic and Imported Timber Sales.

January 19, 2015

Case Laws Income Tax HC

You may also like:

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question...

Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country,...

Levy of penalty u/s 9-B (3) of the OST Act - The fact of the matter is that as far as the installed capacity was concerned, with the exemption on payment of sales tax on...

Import of gold bars - Other than Nominated agency - utilization of imported gold in manufacture and export the same - the appellant has imported goods as a Normal...

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

The case before the Calcutta High Court involved the classification of a company for taxation purposes. The court determined that the appellant company did not qualify...

TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT

This notification amends the import policy condition for Raw Pet Coke (RPC) and Calcined Pet Coke (CPC) under Chapter 27 of the ITC (HS) 2022, Schedule-I (Import Policy)....

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to...

Levy of sales tax on liquor Vendors - merger of sales tax with excise duty - where vendors have already collected the sales tax pursuant to these...

Non-collection of TCS u/s 206C - there is no ambiguity that the seller of forest product is required to collect tax on forest produce. But the “Minor Forest Product” are...

Withdrawal of anti-dumping duty - imports of PVC Flex Film from the China PR - A perusal for the final findings of the designated authority reveal that the trend of...

Quick Updates: