Debate on Whether DOC is Scrap Under Explanation to Section 206C of Income Tax Act, Misclassified by AO.

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....Non collection of TCS (tax collection at source) - DOC is a by-product and it certainly cannot be categorized as scrap and waste and it has its own market value - AO has erred in categorizing DOC as scrap within the meaning of Explanation to Section 206C - AT....