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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Non collection of TCS (tax collection at source) - DOC is a ...

Case Laws     Income Tax

March 26, 2016

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

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