TMI BlogTCS - scrap generated from the mechanical working of the material (breaking of the ship) - The assessee...TCS - scrap generated from the mechanical working of the material (breaking of the ship) - The assessee is duty bound to collect the TCS from the buyers in terms of Section 206C of the Act.- AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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