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2016 (7) TMI 111 - CALCUTTA HIGH COURT

2016 (7) TMI 111 - CALCUTTA HIGH COURT - TMI - TDS 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 t .....

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the Income Tax Appellate Tribunal B Bench in ITA No.2055/Kol/2008 pertaining to the assessment year 2005-06 by which the appeal of the revenue was partly allowed merely for statistical purpose and the cross-objection of the assessee being CO No. 12 (Kol) of 2009 was dismissed. The revenue has once again come up in appeal. The following question of law was formulated : Whether, on the facts and in the circumstances of the case, the Income-Tax Appellate Tribunal is correct in treating the printin .....

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