Assessee Admits to Importing Scrap, Triggering Tax Collection Duties u/s 206C of Income Tax Act.
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Income TaxSeptember 10, 2013Case LawsAT
Default u/s 206C - Import of scrap - TCS (Tax Collection at Source) - It is the assessee himself who had declared that the materials sold by him was imported by him as scrap. The AO is not required to prove facts admitted by the assessee himself. - AT