2008 (10) TMI 654

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..... the order dt. 24th Aug., 2007 passed by the Tribunal in ITA No. 4390/Del/2004 relating to the asst. yr. 2003-04. 2. The sole issue for consideration is whether the transactions between the assessee and its suppliers are in the nature of works contract or sale of goods simplicitor, this issue arises in the backed of s. 194C of the I.T. Act, 1961 (hereinafter referred to as the 'said Act'). .....

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..... ate of Tamil Nadu v . Anandam Viswanathan: [1989] 73 STC 1 (SC). Thus, on facts, the Tribunal has concluded, that the provisions of s. 194C would not be applicable because the transactions were not in" the nature of works contract. We also have support of the similar decisions in the case of CIT v . Dabur India Ltd: [2005] 198 CTR (Delhi) 375 : [2006] 283 ITR 197 (Delhi) and CIT v . Reebok In .....

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