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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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        Income Tax

        2017 (1) TMI 1595 - HC - Income Tax

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        Section 206C applies to a first seller; the corporation's second-seller argument was rejected. Section 206C of the Income-tax Act, 1961 was held applicable to a corporation treated as the first seller. The contention that the corporation was only a ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Section 206C applies to a first seller; the corporation's second-seller argument was rejected.

                          Section 206C of the Income-tax Act, 1961 was held applicable to a corporation treated as the first seller. The contention that the corporation was only a second seller was rejected, with the connected judgment and the tax authorities' and ITAT's view supporting coverage under Section 206C. The operative point is that liability under the provision depends on the seller's status, and on these facts the corporation fell within the statutory ambit as first seller.


                          Issues: Whether the provisions of Section 206C of the Income-tax Act, 1961 applied to the petitioner-Corporation on the footing that it was the first seller and not the second seller.

                          Analysis: The question stood answered against the appellant-Corporation in the connected judgment, and the Income Tax authorities as well as the Income Tax Appellate Tribunal had held that the petitioner-Corporation fell within the ambit of Section 206C as the first seller.

                          Conclusion: The provisions of Section 206C of the Income-tax Act, 1961 were applicable to the petitioner-Corporation, and the appellant's contention that it was only a second seller was rejected.

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