https://www.taxtmi.com/caselaws?id=450016 The ITAT set aside the Ld. CIT(A)'s order, directing the AO to delete the tax demand imposed on the assessee, a partnership trading tendu leaves, for AYs 2006-07, 2007-08, and 2008-09. The ITAT concluded that Section 206C of the Act was inapplicable as the sales were at the second stage, covered by Circular No. 660 dated 15.09.1993, and purchasers provided necessary declarations. en-us Wed, 21 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450016 The ITAT set aside the Ld. CIT(A)'s order, directing the AO to delete the tax demand imposed on the assessee, a partnership trading tendu leaves, for AYs 2006-07, 2007-08, and 2008-09. The ITAT concluded that Section 206C of the Act was inapplicable as the sales were at the second stage, covered by Circular No. 660 dated 15.09.1993, and purchasers provided necessary declarations. Case-Laws Income Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450016