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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Assessee in default u/s. 206C(6A) - non-collection of tax at ...

Income Tax

September 21, 2019

Assessee in default u/s. 206C(6A) - non-collection of tax at source on sale of heavy scrap - SCN in the instant case has been issued after five years - Thus, in the absence of statutory time limit prescribed for passing order with reference to collection of taxes, principle of reasonable time limit to be followed - AT

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