https://www.taxtmi.com/caselaws?id=365256 The Court ruled in favor of the appellant-assessee, holding that "Tahbazari" does not fall under the purview of Tax Collected at Source (TCS) as per Section 206C(1C) of the Income Tax Act, 1961. The Court disagreed with the Tribunal's interpretation equating Tahbazari with a toll plaza, emphasizing the distinct nature of Tahbazari. Consequently, the Court set aside the Tribunal's order, clarifying the tax collection responsibility of the Apar Mukhya Adhikari, Zila Panchayat, and resolving the issues raised in favor of the appellant-assessee for the Assessment Years 2010-11, 2011-12, and 2012-13. en-us Thu, 09 Aug 2018 00:00:00 +0530 Wed, 21 Aug 2019 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365256 The Court ruled in favor of the appellant-assessee, holding that "Tahbazari" does not fall under the purview of Tax Collected at Source (TCS) as per Section 206C(1C) of the Income Tax Act, 1961. The Court disagreed with the Tribunal's interpretation equating Tahbazari with a toll plaza, emphasizing the distinct nature of Tahbazari. Consequently, the Court set aside the Tribunal's order, clarifying the tax collection responsibility of the Apar Mukhya Adhikari, Zila Panchayat, and resolving the issues raised in favor of the appellant-assessee for the Assessment Years 2010-11, 2011-12, and 2012-13. Case-Laws Income Tax Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365256