https://www.taxtmi.com/highlights?id=66456 TCS on Scrap - section 206C - there is no requirement that the goods to be eligible for scrap should be produced/manufacture by the seller itself. - In present assessee’s case the assessee has not filed prescribed Form 27C thereby exempting the seller to collect tax under Section 206C - CIT(A) has rightly made tax liability including interest u/s 206C - AT en-us Wed, 09 Nov 2022 12:42:39 +0530 Wed, 09 Nov 2022 12:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66456 TCS on Scrap - section 206C - there is no requirement that the goods to be eligible for scrap should be produced/manufacture by the seller itself. - In present assessee’s case the assessee has not filed prescribed Form 27C thereby exempting the seller to collect tax under Section 206C - CIT(A) has rightly made tax liability including interest u/s 206C - AT Highlights Income Tax Wed, 09 Nov 2022 12:42:39 +0530 https://www.taxtmi.com/highlights?id=66456