2006 (9) TMI 175

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..... the penalty levied under section 271C of the Income-tax Act being consequence of order under section 201(1) - Tribunal is right in law in deleting demand raised as per order u/s 201(1) & 201(1A) read with section 194C - 494 to 499 of 2006 - - - Dated:- 19-9-2006 - Y. R. MEENA ACTG. C. J. and A. S. DAVE J. Manish R. Bhatt for the Appellant. None appeared for the respondent. JUDGMENT .....

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..... pply of printing and packaging materials as a contract for sale and not a service/works contract? (c) Whether the Income Tax Appellate Tribunal is justified in dismissing the appeal of the revenue on the issue of applicability of provision of section 194C of the Income-tax Act on the work contract of supply of printed materials?" 2. Learned counsel for the appellant fairly admits that simila .....

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