https://www.taxtmi.com/caselaws?id=429994 The Tribunal dismissed the appeal, upholding the applicability of Section 206C on scrap sales by traders. The decision was based on the absence of manufacturing activity in the scrap sold and the failure to provide Form 27C for TCS exemption. The Tribunal affirmed the tax liability and interest under Section 206C, finding no reason to overturn the CIT(A)'s findings. en-us Wed, 02 Nov 2022 00:00:00 +0530 Tue, 08 Nov 2022 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429994 The Tribunal dismissed the appeal, upholding the applicability of Section 206C on scrap sales by traders. The decision was based on the absence of manufacturing activity in the scrap sold and the failure to provide Form 27C for TCS exemption. The Tribunal affirmed the tax liability and interest under Section 206C, finding no reason to overturn the CIT(A)'s findings. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429994