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2004 (3) TMI 11 - HC - Income Tax
Supply of printed packing labels by M/s. Mudranika to the assessee - (a) Whether the supply of printed labels by M/s. Mudranika to the assessee amounted to contract for sale, or works contract? (b) Whether the single Bench of the Tribunal had jurisdiction to hear and decide the appeal for the financial year 1995-96? and (c) Whether the Tribunal was right in ignoring the appeal for the financial year 1996-97 on the ground that, no separate appeal was filed and fees was not paid for the said year? - we allow these appeals, and quash and set aside the passed by the Tribunal - If the assessee has already remitted the subject amount of TDS, the same shall be set-off in the future returns of the assessee