TCS u/s 206C - sale of 'scrap' of arising on dismantling of ...
Case Laws Income Tax
September 27, 2019
TCS u/s 206C - sale of 'scrap' of arising on dismantling of ships - the non-excisable products are obtained from the ships and sold as it is without undergoing any manufacturing process thereon and the same therefore cannot partake the character of scrap within the meaning of section 206C. - AT
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