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2011 (5) TMI 822 - AT - Income TaxTDS - assessee had not deducted TDS - Assessing Officer had held that the provisions of sec. 194C did apply to the assessee as the packing materials and stationery were printed with the specifications of the assessee as also the logo of the assessee. It was the submission that as the work done by the vendors was in fact work contract, the provisions of sec. 194C did apply and the assessee was liable to deduct TDS on the payments to the suppliers – Held that:- ownership in the packing material is passed on to the assessee after receipt of these packing materials by the assessee after being subjected to quality verification as against the purchase orders for the respective quantity placed by the assessee, transaction involved in the present case is a contract for sale and not a contract for carrying out any works, appeal of the Revenue is dismissed
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