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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

TCS u/s 06C - Liquor trade - MRP was fixed by the Excise ...


Liquor Traders Exempt from Section 206-C of Income Tax Act Due to MRP Set by UP Excise Commissioner.

July 9, 2013

Case Laws     Income Tax     HC

TCS u/s 06C - Liquor trade - MRP was fixed by the Excise Commissioner u/s 41(e)(iii) of the U.P. Excise Act, 1910, petitioners are excluded from the provisions of Section 206-C - HC

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