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TCS Obligation u/s 206C: Matter Remanded for Review Due to Lack of Verification in Scrap Dealer Transactions.

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....Obligation to collect Tax at Source (TCS) u/s 206C - sale made to scrap dealers - Since the factum of the purchaser have shown these purchases in their books of account and have paid due taxes while filing of return of income, has not been examined either by the Assessing Officer or by the ld. CIT(A), matter remanded back.....

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