https://www.taxtmi.com/highlights?id=49497 TCS u/s 206C - sale of 'scrap' of arising on dismantling of ships - the non-excisable products are obtained from the ships and sold as it is without undergoing any manufacturing process thereon and the same therefore cannot partake the character of scrap within the meaning of section 206C. - AT en-us Fri, 27 Sep 2019 06:39:42 +0530 Fri, 27 Sep 2019 06:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49497 TCS u/s 206C - sale of 'scrap' of arising on dismantling of ships - the non-excisable products are obtained from the ships and sold as it is without undergoing any manufacturing process thereon and the same therefore cannot partake the character of scrap within the meaning of section 206C. - AT Highlights Income Tax Fri, 27 Sep 2019 06:39:42 +0530 https://www.taxtmi.com/highlights?id=49497