No TDS U/s. 194C on Purchase of Goods Manufactured by supplier as per our specification

Brief of the Case:  In the case of DCIT vs. Shalimar Chemical Works Ltd. the Hon’ble Kolkata ITAT held that manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person other than such customer is not included in the definition of the “Work” as described in the Sub-clause (iv) of the Explanation to Section 194C of the Income Tax Act, 1961.

Facts of the Case:  Assessee is a Limit

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