Buyer as defined under Explanation(a) to Section 206C of the Income Tax Act, 1961

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• The Excise Commissioner Karnataka & Anr. v. Mysore Sales International Ltd. & Ors.
  2024 INSC 4848 July 2024Appeal(s) allowed

  Whether provisions of Section 206C of the Income Tax Act is applicable in respect of the appellant and whether the liquor vendors (contractors) who bought the vending rights from the appellant on auction, can be termed as “buyer”…