Constitutional validity of Tax Collection at Source (TCS) u/s ...
Tax Collection at Source u/s 206C is Constitutional, Does Not Violate Rights or Prejudice Petitioners.
April 13, 2019
Case Laws Income Tax HC
Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to pay tax in advance and when selling to collect tax from the buyer - Provisions are neither arbitrary nor any prejudice to petitioners.
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