Purchases of materials from a person other than the customer is not a works contract –TDS is not applicable

Brief of the case

In the case of Commissioner of Income Tax Vs The Executive Engineer Court of Karnataka( Kalaburagi Bench) has held that if a person executing the work, purchases the materials from a person other than the customer, the same would not fall within the definition of ‘work’ under Section 194C of the Act and service rendered by person other than professional is covered u/s 194C.

Issue

1. The first issue involved in these

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