https://www.taxtmi.com/caselaws?id=441469 The Tribunal allowed the appeals for the assessment years 2013-14 to 2016-17, remanding the matter to the Assessing Officer for verification regarding the sale of scrap to manufacturers and the filing of requisite forms, emphasizing that minor delays in filing Form 27C should not invalidate the TCS exemption for sales to manufacturing concerns. The Tribunal directed the AO to credit the forms if available before concluding the assessment. en-us Fri, 04 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441469 The Tribunal allowed the appeals for the assessment years 2013-14 to 2016-17, remanding the matter to the Assessing Officer for verification regarding the sale of scrap to manufacturers and the filing of requisite forms, emphasizing that minor delays in filing Form 27C should not invalidate the TCS exemption for sales to manufacturing concerns. The Tribunal directed the AO to credit the forms if available before concluding the assessment. Case-Laws Income Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441469