Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 400 - AT - Income TaxContract of sale or work contract - TDS u/s 194C - Purchase of printing plastic pouches packing materials - Assessee company purchases packing material i.e. small pouch, big pouch, outer pouches and boxes etc. from the companies and persons who deal in the manufacturing of the laminated articles etc. as per their own specifications - Held that:- The property has passed to the assessee by virtue of a sale of contract and as such outside the purview of Sec. 194C. - in view of judgement of the Bombay High Court in the case of BDA Ltd. (2004 -TMI - 9433 - BOMBAY High Court), decided in favour of assessee.
|