Demand to be set-aside if nil TCS certificate submitted first-time before appellate authorities: HC

IT: Where in case of assessee, a dealer in scrap, AO levied interest and tax in terms of section 206C(7) on account of non-collection of tax at source, in view of fact that assessee had submitted certificates provided by buyers under sub-section (1A) of section 206C before appellate authorities, impugned order passed by AO was to be set aside

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