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2023 (9) TMI 909 - AT - Income TaxTDS u/s 194C - non deduction of TDS on payment made for purchase of packing material - Demand u/s 201(1) plus demand u/s 201(1A) against the assessee - HELD THAT:- The provision of section 194C of the Act is applicable to work and not for purchase made which are liable for VAT. Based on the evidences so produced and argument advanced before us we are of the considered view that all are purchases of material with some specifications supported by the levy of the value added tax on material and therefore, the same is no for any work contract. Since, the assessee has discharged the burden that all these payments made by the assessee is not for any work contract the provision of section 194C of the Act is wrongly invoked by the lower authorities and therefore, the levy TDS made by the ld. AO is quashed - Decided in favour of assessee.
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