https://www.taxtmi.com/highlights?id=51856 Non-collection of TCS - since the assessee does not have any manufacturing or mechanical working processes, the scrap as defined in the said section cannot be generated. Therefore, the assessee is not covered by Section 206C. - AT en-us Tue, 18 Feb 2020 12:53:03 +0530 Tue, 18 Feb 2020 12:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51856 Non-collection of TCS - since the assessee does not have any manufacturing or mechanical working processes, the scrap as defined in the said section cannot be generated. Therefore, the assessee is not covered by Section 206C. - AT Highlights Income Tax Tue, 18 Feb 2020 12:53:03 +0530 https://www.taxtmi.com/highlights?id=51856