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2013 (2) TMI 232 - AT - Income TaxNon deduction of TDS - printing of question papers from printers - Held that:- The material used for printing the question papers in this case is procured by the printer himself as per the specifications laid down by the assessee. The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1). As decided in C.I.T. vs. Dy. CAO, Markfed (2008 (2) TMI 260 - PUNJAB AND HARYANA HIGH COURT) held that purchase of particular printed packing material by the assessee was a contract for sale and outside the purview of section 194C. In the case of BDA Ltd. vs. C.I.T. [2004 (3) TMI 11 - BOMBAY HIGH COURT ] held that if a manufacturer purchases material on his own and manufactures a product as per the specific requirement of a customer, it is a case of sale and not a contract for carrying out any work. Thus no infirmity in the order of the CIT(A) wherein printing of question papers by the assessee from printers was treated as contract for sale and not work contract and therefore, outside the purview of section 194C - in favour of assessee.
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