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Income-Tax Officer, Ward-7 (2) , Kolkata Versus M/s Winsome Breweries Ltd.

TDS u/s 194C - disallowance of job work charges without deduction of TDS - CIT(A) deleted the addition - Held that - See case of BDA Ltd. vs. ITO (TDS) (2004 (3) TMI 11 - BOMBAY High Court ), wherein it is held that supply of printed materials constitutes sale under the sale of Goods Act; and section 194C of the Act is not applicable. In that case it was held that supply of printed packaging labels merely because the printing was done as per requirement/specifications of the assessee, it could n....... + More

 

 

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Income-Tax Officer, Ward-7 (2) , Kolkata Versus M/s Winsome Breweries Ltd.

 

 

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