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2006 (9) TMI 175 - HC - Income TaxLiability to deduct TDS - Contract - Tribunal is right in law in considering supply of printing and packaging materials as a contract for sale and not a service/works contract – hence there was no liability of assessee to deduct tax at source – Tribunal is right in deleting the penalty levied under section 271C of the Income-tax Act being consequence of order under section 201(1) - Tribunal is right in law in deleting demand raised as per order u/s 201(1) & 201(1A) read with section 194C
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