{"id":14226,"date":"2020-12-06T07:21:30","date_gmt":"2020-12-06T07:21:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lala-bharat-lal-and-sons-v-itotds-202078-itr-451-187-dtr-193-183-itd-172-204-ttj-393-luck-trib\/"},"modified":"2020-12-06T07:21:30","modified_gmt":"2020-12-06T07:21:30","slug":"lala-bharat-lal-and-sons-v-itotds-202078-itr-451-187-dtr-193-183-itd-172-204-ttj-393-luck-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lala-bharat-lal-and-sons-v-itotds-202078-itr-451-187-dtr-193-183-itd-172-204-ttj-393-luck-trib\/","title":{"rendered":"Lala Bharat Lal and sons v. ITO(TDS) (2020)78 ITR 451\/187 DTR 193\/183 ITD 172 \/ 204 TTJ 393 ( Luck ) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 sale of \u00a0scrap, which included unburned transformer coils from various distribution companies of \u00a0UPPCL. The Assessee was not in the business of \u00a0manufacturing and the scrap sold by it \u00a0did not result from the manufacture or \u00a0mechanical working of \u00a0materials. The Assessee was not liable to collect tax at \u00a0source.( AY.2014-15 to 2016-17)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 206C : Collection at source \u2013 Trader in scrap &#8211; Waste -Not in the business of manufacturing &#8211; Not liable to deduct tax collection at  source . <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14226","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Hs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14226"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14226\/revisions"}],"predecessor-version":[{"id":14227,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14226\/revisions\/14227"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}