https://www.taxtmi.com/caselaws?id=755553 ITAT Jodhpur remitted matter back to AO for verification regarding TCS liability u/s 206C on scrap sales. Revenue treated assessee as defaulter for non-collection of TCS. Assessee claimed immunity under Section 206C(6A) and argued certain sales (firewood, iron materials) weren't covered under Section 206C. Court noted AO failed to examine nature of goods sold and didn't address Rule 37J and Form 27BA compliance. Matter requires factual verification of sales categorization and TCS applicability. Assessee granted reasonable hearing opportunity and allowed to file evidence. Appeal allowed for statistical purposes. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 13 Jul 2024 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755553 ITAT Jodhpur remitted matter back to AO for verification regarding TCS liability u/s 206C on scrap sales. Revenue treated assessee as defaulter for non-collection of TCS. Assessee claimed immunity under Section 206C(6A) and argued certain sales (firewood, iron materials) weren't covered under Section 206C. Court noted AO failed to examine nature of goods sold and didn't address Rule 37J and Form 27BA compliance. Matter requires factual verification of sales categorization and TCS applicability. Assessee granted reasonable hearing opportunity and allowed to file evidence. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755553