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1. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

2. TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC

3. TDS - the labour contract given by the assessee is in the nature of separate contract of work and assessee was not liable to deduct TDS under the provisions of section 194C - AT

4. TDS u/s 194C - Disallowance of freight expenses - No TDS was deducted - the AO has noted that a separate truck was engaged in almost all cases of transportation,...

5. TDS u/s 194C - It was wrongly presumed that the contracts entered into between the assessee and the contractor were composite contract and an indivisible contract...

6. TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the...

7. TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

8. TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to...

9. TDS u/s 194C – Supply contract – TDS on Contract for sale – respondents shall not deduct income tax from the bills of the petitioners towards supply of salt - HC

10. TDS u/s 194C - supply of plant and machinery of windmill, for civil/electrical works and erection and commission of windmill, is a composite work contract - No TDS - AT

11. TDS u/s 194C - expenditure for purchase of advertisement space - whether contract in question is a contract for work? - the contract in question is a contract for sale -...

12. TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e....

13. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

14. TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the...

15. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...