High Court Rules Deletion of Section 44AC Does Not Affect Timber Importers' Obligations u/s 206C TCS Provisions.

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....Tax Collection at Source (TCS) u/s 206C - import of timber from abroad - circumstance under s. 44AC was introduced or the consequence of deletion of the said provision w.e.f. 1st April, 1993, cannot have a bearing in non- satisfying the requirement by the concerned dealers under s. 206C - HC....