High Court Affirms Substantial Compliance with Section 206C of Income Tax Act; Technical Breaches Deemed Insignificant by Authorities.

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....Tax Collection at Source (TCS) - Liability of the assessee to supply the declaration u/s 206C - even if there is a technical breach, sufficient compliance is made by the assessee more particularly, when it was not the case of the appellant- revenue that any false declaration was filed. - HC....