2017 (1) TMI 1595

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.... For the Respondent : Shri Bhushan Mohta, Advocate ORAL JUDGMENT (PER : SMT.VASANTI A. NAIK, J.) Whether the Income Tax authorities including the Income Tax Appellate Tribunal were justified in holding that the provisions of Section 206C of the Income Tax Act, 1961 are not applicable to the petitioner-Corporation as the petitioner-Corporation is not a first seller and is a second seller is the....