This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS U/s. 194C not deductible on Packing or Printed material supplied to us as per pur specification
Case Law Details
- Case Name
- Dy. Commissioner of Income-tax Vs M/s. Elgie Engineering Works (ITAT Calcutta)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DCIT Vs. Elgie Engineering Works (ITAT Calcutta)- On perusal of the bills of parties, it is seen that the payments are for manufacture and supply of items such as Buckstay Slings, Economiser coils, Lifting beams etc. The bills show that the price is inclusive of the material which indicates that the transactions were in the nature of sales contracts.
I have perused the CBDT’s Guidelines in this regard as given in Circular No.681 dated 08.03.1994. Herein, it has been stated that where contractor undertakes to supply any article or thing fabricated according to specifications...
I am from courier and cargo company we also purchase Polybags for packing the material and Adhesive tapes and we dont deduct the TDS .