Case Law Details
Case Name : Dy. Commissioner of Income-tax Vs M/s. Elgie Engineering Works (ITAT Calcutta)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Kolkata
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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 given by the Gov...
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I am from courier and cargo company we also purchase Polybags for packing the material and Adhesive tapes and we dont deduct the TDS .