https://www.taxtmi.com/caselaws?id=335861 The High Court addressed the uncertainty surrounding the applicability of Section 206C of the Income Tax Act to cotton waste, emphasizing the need for authorities to consider the issue due to its mixed question of law and fact nature. The court dismissed the writ petition, advising the petitioners to seek remedy under the Act itself rather than through a writ petition, highlighting the jurisdiction of High Courts in deciding tax-related issues involving interpretation of terms like "scrap" under Section 206C(1) of the Act. The court suggested pursuing appropriate proceedings under the Act and seeking refunds through the Act's provisions. en-us Wed, 07 Dec 2016 00:00:00 +0530 Wed, 15 Mar 2017 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335861 The High Court addressed the uncertainty surrounding the applicability of Section 206C of the Income Tax Act to cotton waste, emphasizing the need for authorities to consider the issue due to its mixed question of law and fact nature. The court dismissed the writ petition, advising the petitioners to seek remedy under the Act itself rather than through a writ petition, highlighting the jurisdiction of High Courts in deciding tax-related issues involving interpretation of terms like "scrap" under Section 206C(1) of the Act. The court suggested pursuing appropriate proceedings under the Act and seeking refunds through the Act's provisions. Case-Laws Income Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335861