Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Default for noncollection of tax at source as per the provisions ...

Case Laws     Income Tax

February 10, 2016

Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - all the parties to whom the sales were made have furnished their respective returns - assessee cannot be treated in default - AT

View Source

 


 

You may also like:

  1. Payment of Interest for Sales Tax Default - interest paid by the assessee to the sales tax department on arrears of sales tax/purchase tax was an admissible deduction - AT

  2. 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...

  3. Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the...

  4. 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...

  5. Tax collected at source (TCS) u/s 206C on sale of scrap - Revenue treated assessee as "defaulter" for non-collection of TCS u/s 206C. Held: Sale categorized into three...

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

  7. Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

  8. Supply or not - activity of depositing the timber / wood by the applicant in the Depot - There is no provision in the GST Act for shifting of the tax liability and...

  9. Transfer of property deemed as short-term capital gain due to holding period less than 36 months, disallowing deduction u/s 54F. Additions for difference in commission...

  10. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

  11. Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the...

  12. The provisions of s. 221 providing for penalty payable when tax is in default applies to both the situations, i.e., when assessee is in default in respect of the...

  13. Assessee in default u/s. 206C(6A) - non-collection of tax at source on sale of heavy scrap - SCN in the instant case has been issued after five years - Thus, in the...

  14. Tax Collection at Soruce (TCS) - Addition u/s 206C(6)/206C(7) - whether the Swan timber is different from timber - if the timber is being sized, sawn into logs of...

  15. Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as...

 

Quick Updates:Latest Updates