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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Non-collection of TCS - since the assessee does not have any ...

Case Laws     Income Tax

February 18, 2020

Non-collection of TCS - since the assessee does not have any manufacturing or mechanical working processes, the scrap as defined in the said section cannot be generated. Therefore, the assessee is not covered by Section 206C. - AT

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