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2019 (1) TMI 1071 - HC - Income TaxTDS u/s 194C - tds on works contract - whether transaction between the assessee and the manufacturer is a contract for sale of goods and is not in the nature of works contract? - Held that:- The common impugned order of the Tribunal allowed the assessee's two appeals by recording a finding of fact that the assessee had purchased goods on principal to principal basis and had not entered into any works contract. On the above facts, it followed the decision of this Court in the case of Commissioner of Income-tax Vs. Glenmark Pharmaceuticals Ltd [2010 (3) TMI 289 - BOMBAY HIGH COURT] In view of the fact that the finding of fact by the Tribunal is not shown to be perverse, the application of the decision of this Court in Glenmark Pharmaceuticals Ltd (supra) cannot be found fault with. No substantial question of law
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