Molasses produced during manufacturing of sugar not scrap for the purpose of section 206C

 ITAT AMRITSAR BENCH Nawanshahar Co-op. Sugar Mills Ltd. Versus Income-tax Officer, (TDS) – 1 H.S. SIDHU, JUDICIAL MEMBER AND B.P. Jain, ACCOUNTANT MEMBER IT Appeal Nos. 327 to 330 (Asr.) of 2012 [ASSESSMENT YEARS 2007-08 to 2010-11] Date of pronouncement- 11.02.2013 ORDER PER BENCH : The assessee has filed these four appeals against the consolidated impugned order of CIT(A), Jalandhar, dated 28.05.2012 for the assessment years 2007-08, 2008-09, 2009-2010 & 2010-2011 respectively. As the issue involved in all these appeals is common, these were heard together and th...