https://www.taxtmi.com/caselaws?id=380006 The Tribunal upheld the CIT(A)'s decision to delete the tax demand under sections 206C(1) and 206C(7), emphasizing the assessee's compliance with legal requirements and buyer declarations for tax exemption on sales. The judgment underscored the significance of timely form submission and judicial interpretations in interpreting tax collection provisions, ultimately rejecting the Revenue's appeal. en-us Wed, 20 Mar 2019 00:00:00 +0530 Fri, 10 May 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380006 The Tribunal upheld the CIT(A)'s decision to delete the tax demand under sections 206C(1) and 206C(7), emphasizing the assessee's compliance with legal requirements and buyer declarations for tax exemption on sales. The judgment underscored the significance of timely form submission and judicial interpretations in interpreting tax collection provisions, ultimately rejecting the Revenue's appeal. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380006