No TDS U/s. 194C on finished goods supplied as per specification of Assessee

Brief of the case: In these two appeal in the matter of Pfizer Ltd. Vs. ACIT, Mumbai Bench of the ITAT have decided various issues, like;

ITA No.8739/M/2011, for A.Y. 2007-08

• Adjustment of Rs.1,88,83,489/- in relation to the assessee’s international transactions of provision of support services
• Denial of (+/_) 5% range benefit available under proviso to section 92C(2)

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