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2007 (8) TMI 489 - AT - Income TaxExtract: .......the assessee under section 194C of the Act . 15. In view of the above discussion, we can safely conclude that purchase of packing materials by the assessee-company was on principal to principal basis and there was no element of work contract attracting provisions of section 194C of the Act. 16. In the result, the appeal of the revenue is dismissed.
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