The Rajkot bench of the Income Tax Appellate Tribunal (ITAT) has held that no limitation for filing a declaration claiming exemption from TCS under section 206C(1A) of the Income Tax Act,1961. Shri Falgun N. Sheth, the assessee had sold scrap for Rs.2,19,55,691/- without making tax collection at source (TCS). As per the assessing officer (AO),…
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