https://www.taxtmi.com/caselaws?id=373477 The Tribunal upheld the CIT(A)'s decision, ruling that the assessee was not liable to collect Tax Collected at Source (TCS) under section 206C(1C) of the Income Tax Act. It was determined that there was no transfer of the right to collect toll, as the collecting entity's role was limited to collecting toll on behalf of the assessee. The Tribunal dismissed the Revenue's appeals for all assessment years, confirming that the assessee was not an assessee-in-default for not collecting TCS. en-us Wed, 09 Jan 2019 00:00:00 +0530 Sun, 13 Jan 2019 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373477 The Tribunal upheld the CIT(A)'s decision, ruling that the assessee was not liable to collect Tax Collected at Source (TCS) under section 206C(1C) of the Income Tax Act. It was determined that there was no transfer of the right to collect toll, as the collecting entity's role was limited to collecting toll on behalf of the assessee. The Tribunal dismissed the Revenue's appeals for all assessment years, confirming that the assessee was not an assessee-in-default for not collecting TCS. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373477