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2012 (10) TMI 655 - HC - Income TaxTDS - contract for sale of goods or work contract - alleged that while purchasing gas from gas supplying agencies, the assessee entered into a work contract for transport of such gas from seller's premise to the buyer's consumption points – Held that:- Transportation component of gas was paid separately by the assessee to GAIL. Here also the transportation charges did not depend on the consumption of quantity of gas but was of fixed monthly charges to be borne by the assessee as part of the agreement between the parties - assessee entered into a contract for purchase of gas and that there was no work contract entered into between the assessee and GAIL. Application of Section 194C therefore, does not arise
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