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2016 (7) TMI 111 - HC - Income TaxTDS u/s 194C - non deduction of tds on printing charges - whether the assessee was a trader and not a works contractor? - Held that:- Liability under Section 194C will arise if he was a contractor. Such liability shall not be there if he was a trader. The learned Tribunal, after considering the evidence, took a view that the assessee was a trader. That finding is a finding of fact which has become final. It is, therefore, not possible to find that there has been any lapses or violation on the part of the assessee in not complying with the requirement of Section 194C. Consequently, there is no application of Section 40(a)(ia) of the Income Tax Act. - Decided against revenue
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