https://www.taxtmi.com/caselaws?id=209397 ITAT Ahmedabad ruled in favor of the assessee regarding TDS obligations under section 206C(6) on scrap sales. The tribunal held that the statutory definition of "scrap" requires waste materials to arise from manufacture or mechanical working of materials. Since the assessee's scrap items (from fluorine and refrigerated gas manufacturing) could not be used in manufacturing gases or mechanical working of gas materials, they fell outside the statutory definition. The CIT(A)'s findings were based on mere presumption. The tribunal allowed the appeal, ruling no TDS deduction was required and no interest under section 206C(7) was applicable. en-us Tue, 15 Feb 2011 00:00:00 +0530 Sat, 17 May 2025 12:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209397 ITAT Ahmedabad ruled in favor of the assessee regarding TDS obligations under section 206C(6) on scrap sales. The tribunal held that the statutory definition of "scrap" requires waste materials to arise from manufacture or mechanical working of materials. Since the assessee's scrap items (from fluorine and refrigerated gas manufacturing) could not be used in manufacturing gases or mechanical working of gas materials, they fell outside the statutory definition. The CIT(A)'s findings were based on mere presumption. The tribunal allowed the appeal, ruling no TDS deduction was required and no interest under section 206C(7) was applicable. Case-Laws Income Tax Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209397