https://www.taxtmi.com/caselaws?id=347124 The appeals by the revenue focused on the interpretation of the declaration in Form 27C required at the time of purchase of goods by the buyer and the validity of demands raised under Section 206C(7) for charging interest. The ITAT Jaipur bench's decisions in the assessee's previous cases were crucial in guiding the interpretation of legal requirements and the validity of demands. The issues were remanded back to the Assessing Officer for further verification and computation of liabilities, aligning with previous decisions in the assessee's cases. The appeals of the revenue were allowed for statistical purposes only. en-us Wed, 02 Aug 2017 00:00:00 +0530 Tue, 29 Aug 2017 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347124 The appeals by the revenue focused on the interpretation of the declaration in Form 27C required at the time of purchase of goods by the buyer and the validity of demands raised under Section 206C(7) for charging interest. The ITAT Jaipur bench's decisions in the assessee's previous cases were crucial in guiding the interpretation of legal requirements and the validity of demands. The issues were remanded back to the Assessing Officer for further verification and computation of liabilities, aligning with previous decisions in the assessee's cases. The appeals of the revenue were allowed for statistical purposes only. Case-Laws Income Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347124