Seller wasn't TCS defaulter if buyer had paid taxed after considering purchases made from seller
November 14, 2014[2014] 49 taxmann.com 509 (Ahmedabad - Trib.)/[2014] 66 SOT 33 (Ahmedabad - Trib.)(URO)
IT : Assessee company could not be treated as assessee in default for not collecting TCS from its buyers from whom assessee had received declaration as per section 206C(1A)
IT : Where buyers had paid tax on their income and such income had been assessed after taking into consideration purchases made from assessee, tax could not be again collected from assessee on non-collection or short-collection of TCS
Regards
Prarthana Jalan
__._,_.___
No comments:
Post a Comment