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Tahbazari Not Liable for Tax Collection at Source; Not Classified as Parking Lot, Toll Plaza, or Mining per Section 206C(1C.

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....Scope of the person u/s 2(31) - Collection of Tax (TCS) on Tahbazari u/s 206C(1C) - Whether the term "Parking Lot", "Toll Plaza", "Mining and quarrying" include "Tahbazari" - Held No - No TCS liability.....

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