Liability to TCS arises even in the absence of written contract

IN THE ITAT AGRA BENCH Agra Development Authority versus Assistant Commissioner of Income-tax (TDS), Agra IT Appeal Nos. 83 To 85 (Agra) of 2011 [Assessment years 2007-08 to 2009-10] April 27, 2012 ORDER Bhavnesh Saini, Judicial Member   All the appeals by the assessee are directed against the common order of ld. CIT(A)-I, Agra dated 24.12.2010 for F.Y. 2006-07, 2007-08 and 2008-09 relevant to the assessment years 2007-08, 2008-09 and 2009-10 respectively passed u/s. 206C(6)/206C(7) of the I.T. Act. 2. We have heard the ld. representatives of both the parties, perused the fin...