https://www.taxtmi.com/caselaws?id=395422 The Tribunal remanded issues concerning jurisdiction, TCS amount determination, and verification of declarations under Section 206C(1A) for further adjudication, emphasizing accurate assessment and proper jurisdictional adjudication. It upheld the CIT(A)'s directives on interest calculation under Section 206C(7) and the analogous treatment of TDS and TCS provisions, aligning with judicial precedents. en-us Wed, 15 Apr 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395422 The Tribunal remanded issues concerning jurisdiction, TCS amount determination, and verification of declarations under Section 206C(1A) for further adjudication, emphasizing accurate assessment and proper jurisdictional adjudication. It upheld the CIT(A)'s directives on interest calculation under Section 206C(7) and the analogous treatment of TDS and TCS provisions, aligning with judicial precedents. Case-Laws Income Tax Wed, 15 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395422