The assessee claimed that other sales are not covered under S. 206C like sales of firewoods and iron materials. The issue under R. 37J read with Form 27BA has remained untouched by the Revenue authorities. Matter is remitted to the AO to verify the issues. (AY. 2008-09 to 2010-11)
Mohd Javed Belim v. ACIT (2024) 163 taxmann.com 172 /228 TTJ 1 (UO) (Jodhpur) (Trib)
S. 206C : Collection at source-Scrap-Assessee in default-Sales of firewoods and iron materials-Provision of Section 206C(6A) is not applicable-Matter remanded for verification. [S.206C(6A) R.37J, Form No 27BA]