https://www.taxtmi.com/caselaws?id=259664 The appeal was allowed for statistical purposes, with the matter remanded to the Income-tax Officer (TDS) for further verification. The tribunal emphasized the mandatory nature of timely submission of Form No. 27C and the retrospective application of the first proviso to section 206C(6A), aligning with the Supreme Court's judgment to avoid double collection of tax. en-us Mon, 13 Apr 2015 00:00:00 +0530 Mon, 18 May 2015 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259664 The appeal was allowed for statistical purposes, with the matter remanded to the Income-tax Officer (TDS) for further verification. The tribunal emphasized the mandatory nature of timely submission of Form No. 27C and the retrospective application of the first proviso to section 206C(6A), aligning with the Supreme Court's judgment to avoid double collection of tax. Case-Laws Income Tax Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259664