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2013 (7) TMI 142 - HC - Income TaxTDS u/s 194C - nature of contract - sales of goods versus works contract - contract with the department of post and telegraph - manufactures postal seals and stamps - Held that:- A bare perusal of the order passed by Income Tax Commissioner (TDS), Aligarh shows that there is no application of mind in this regard - Said question is not germane to the controversy in issue. Para 7(vi) (b) of the circular merely clarifies that in case of simple contract relating to "sale of goods", section 194 C will not apply - agreement between the petitioner and the postal department is a simple contract for sale of goods then the provision of section 194-C will have no application - Following decision of Associated Cement Co. Ltd Vs. CIT [1993 (3) TMI 1 - SUPREME Court] - Decided in favour of assessee.
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