https://www.taxtmi.com/highlights?id=54085 TCS u/s 206C(1) - Purchase by the assessee as scarp subjected to TCS - In view of the undisputed fact that what was purchased by the assessee is scarp subjected to TCS then the resale of the same material is also be treated as scrap and there is no scope of re-classification of the these goods at the time of sale en-us Sat, 18 Jul 2020 12:09:36 +0530 Sat, 18 Jul 2020 12:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54085 TCS u/s 206C(1) - Purchase by the assessee as scarp subjected to TCS - In view of the undisputed fact that what was purchased by the assessee is scarp subjected to TCS then the resale of the same material is also be treated as scrap and there is no scope of re-classification of the these goods at the time of sale Highlights Income Tax Sat, 18 Jul 2020 12:09:36 +0530 https://www.taxtmi.com/highlights?id=54085