https://www.taxtmi.com/highlights?id=71086 Default u/s. 206C - assessee has not collected TCS on sale of scraps - late filing of Form 27C - the A.O. failed to verify the Form 27C though the assessee submitted belatedly and the Ld. A.O. declined to accept the same in view of Rule 37C of the I.T. Rules. Further there is no issue qua genuineness of these Forms. - order passed by the NFAC set aside - AT en-us Tue, 25 Jul 2023 08:35:58 +0530 Tue, 25 Jul 2023 08:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71086 Default u/s. 206C - assessee has not collected TCS on sale of scraps - late filing of Form 27C - the A.O. failed to verify the Form 27C though the assessee submitted belatedly and the Ld. A.O. declined to accept the same in view of Rule 37C of the I.T. Rules. Further there is no issue qua genuineness of these Forms. - order passed by the NFAC set aside - AT Highlights Income Tax Tue, 25 Jul 2023 08:35:58 +0530 https://www.taxtmi.com/highlights?id=71086