Tribunal set aside the matter to the Assessing Officer to consider CBDT Circular No. 22 of 2016. dt. 8th June 2016 and decide in accordance with law. (AY. 2018-19, 2019-20)
Bhulwara Agro Auto Services (P) Ltd v. ITO (2023) 223 TTJ 239 (Jodhpur) (Trib)
S. 206C : Collection at source-Sale of vehicles to dealers-CBDT Circular No. 22 of 2016. dt. 8 th June 2016-Matter remanded to the Assessing Officer. [S. 206(IF),206C(6A)]