TMI Blog2008 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase and sale of goods and not of works contact u/s 194C, is the finding of fact based on various decisions of HC & SC – order of tribunal is justified - No substantial question of law arises - 1209 of 2006 - - - Dated:- 31-7-2008 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. R D Jolly, for the appellant. Prem Nath Monga with Manu Monga, for the respondent. JUDGMENT 1. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee would have had to deduct tax at source in terms thereof. Since the assessee had not deducted any tax at source, the revenue's contention was that the assessee was in default in view of the provision of Sections 201(1) and 201(1A) of the said Act. The Assessing Officer had found that the nature of the transaction was that of a works contract and therefore, invoking the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer was that of purchase and sale of goods and not of works contact under Section 194C of the said Act. Consequently, the tribunal was of the view that the assessee could not be deemed to be an assessee in default under Section 201(1)/201 (1A) of the said Act. Thereby, the tribunal confirmed the order passed by the Commissioner Income-tax (Appeals) and dismissed the revenue's appeal. 4. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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