Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - ...

Delayed Filing of Form No. 27C Does Not Invalidate Tax Claim if Declaration is Genuine and Properly Formatted.

January 12, 2024

Case Laws Income Tax AT

Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - Form No.27C filled belatedly - sale of scrap - When there was no dispute about such a declaration being filed in a prescribed format and there was no dispute about the genuineness of such declaration, mere delay in filing the said declaration would not defeat the very claim. - AT

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Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - ...

Delayed Filing of Form No. 27C Does Not Invalidate Tax Claim if Declaration is Genuine and Properly Formatted.

January 12, 2024

Case Laws Income Tax AT

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