Assessee Exempt from TCS Collection Due to Non-Engagement in Manufacturing; Section 206C Provisions Not Applicable.

Non-collection of TCS - since the assessee does not have any manufacturing or mechanical working processes, the scrap as defined in the said section cannot be generated. Therefore, the assessee is not covered by Section 206C. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X