https://www.taxtmi.com/caselaws?id=386768 The tribunal partially allowed the assessee's appeals, condoning the delay in filing appeals and directing the AO to verify the applicability of the first proviso to Section 206C(6A) regarding Tax Collection at Source (TCS) demands. The tribunal emphasized the importance of substantial justice over technicalities, noting the need to consider retrospective application of relevant provisions. The AO was instructed to provide the assessee with opportunities to present necessary documents, with the order pronounced on 04/10/2019. en-us Fri, 04 Oct 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386768 The tribunal partially allowed the assessee's appeals, condoning the delay in filing appeals and directing the AO to verify the applicability of the first proviso to Section 206C(6A) regarding Tax Collection at Source (TCS) demands. The tribunal emphasized the importance of substantial justice over technicalities, noting the need to consider retrospective application of relevant provisions. The AO was instructed to provide the assessee with opportunities to present necessary documents, with the order pronounced on 04/10/2019. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386768