https://www.taxtmi.com/forum/issue?id=115516 Notification No. 70/2019 provides an exemption from withholding on cash withdrawals for traders operating under APMCs. The core issue is whether that exemption covers (a) transactions conducted within APMC premises where the APMC collects cess, and (b) transactions conducted outside APMC premises for which cess is nevertheless paid to the APMC, thereby testing the exemption's scope in relation to location of trade and cess payment. en-us Fri, 11 Oct 2019 11:46:45 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115516 Notification No. 70/2019 provides an exemption from withholding on cash withdrawals for traders operating under APMCs. The core issue is whether that exemption covers (a) transactions conducted within APMC premises where the APMC collects cess, and (b) transactions conducted outside APMC premises for which cess is nevertheless paid to the APMC, thereby testing the exemption's scope in relation to location of trade and cess payment. Discussion-Forum Income Tax Fri, 11 Oct 2019 11:46:45 +0530 https://www.taxtmi.com/forum/issue?id=115516