Court Rules No TCS on De-Oiled Cake, Maize Husk, Cotton Waste Sales u/ss 206C(A), 206C(7.

TCS u/s 206C(A)/206C(7) - non collection of TCS on sale of DOC, Maize husk and cotton waste - the CIT(A) was justified in holding that such raw cotton does not arise from manufacturing or mechanical working as it is merely a segregation of raw material as was pointed out by the assessee. .....

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