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Commissioner of Income Tax, Kolkata-XIV, Kolkata Versus M/s. Umbika Agencies

2016 (7) TMI 111 - CALCUTTA HIGH COURT

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 .....

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rt 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 - ITA 344 of 2009 - Dated:- 9-6-2016 - Girish Chandra Gupta And Asha .....

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TA 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 on .....

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such in the profit and loss account and not as sales and holding that the assessee was a trader and not a works contractor and deleting the disallowance on the ground that the payment did not come in the purview of sections 194C and 40(a)(ia) of the .....

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