2006 (9) TMI 175

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..... ct – hence there was no liability of assessee to deduct tax at source – Tribunal is right in deleting the penalty levied under section 271C of the Income-tax Act being consequence of order under section 201(1) - Tribunal is right in law in deleting demand raised as per order u/s 201(1) & 201(1A) read with section 194C
Y. R. MEENA ACTG. C. J. and A. S. DAVE J. Manish R. Bhatt for the Appellant .....

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..... is right in law in considering supply of printing and packaging materials as a contract for sale and not a service/works contract? (c) Whether the Income Tax Appellate Tribunal is justified in dismissing the appeal of the revenue on the issue of applicability of provision of section 194C of the Income-tax Act on the work contract of supply of printed materials?" 2. Learned counsel for the appell .....

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