TCS u/s 206C(A)/206C(7) - non collection of TCS on sale of DOC, ...
Case Laws Income Tax
February 1, 2020
TCS u/s 206C(A)/206C(7) - non collection of TCS on sale of DOC, Maize husk and cotton waste - the CIT(A) was justified in holding that such raw cotton does not arise from manufacturing or mechanical working as it is merely a segregation of raw material as was pointed out by the assessee.
View Source