https://www.taxtmi.com/caselaws?id=17536 The court dismissed the writ applications, ruling that the activities performed by the petitioners on kendu leaves did not amount to "processing" under the proviso to Section 206C(1) of the Income-tax Act. Consequently, tax collection at source applied, and the petitioners were denied exemption certificates under Rule 37C. The Government of India's decision from January 10, 1996, regarding the applicability of Section 206C(1) to kendu leaves traders was upheld. en-us Thu, 06 Mar 1997 00:00:00 +0530 Wed, 23 Sep 2009 11:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17536 The court dismissed the writ applications, ruling that the activities performed by the petitioners on kendu leaves did not amount to "processing" under the proviso to Section 206C(1) of the Income-tax Act. Consequently, tax collection at source applied, and the petitioners were denied exemption certificates under Rule 37C. The Government of India's decision from January 10, 1996, regarding the applicability of Section 206C(1) to kendu leaves traders was upheld. Case-Laws Income Tax Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17536