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2005 (8) TMI 65 - HC - Income TaxTDS - supply of corrugated boxes were to be made with some labels printed on the same. Whether the supply of the such boxes was a contract for sale of chattel and as such outside the purview of section 194C of the Income-tax Act, 1961. - It is nobody's case before us that the printing of the labels on the corrugated boxes required any special skill or involve any confidence or secrecy. In the circumstances, the Tribunal was justified in holding that the predominant object underlying the contract was one for sale of goods which took the contract out of the purview of section 194C - No substantial question of law arises for consideration. Dismissed.
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