Non collection of TCS (tax collection at source) - DOC is a ...
Debate on Whether DOC is Scrap Under Explanation to Section 206C of Income Tax Act, Misclassified by AO.
March 26, 2016
Case Laws Income Tax AT
Non collection of TCS (tax collection at source) - DOC is a by-product and it certainly cannot be categorized as scrap and waste and it has its own market value - AO has erred in categorizing DOC as scrap within the meaning of Explanation to Section 206C - AT
View Source