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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

TDS u/s 194C - sales of goods or works contract - Contractor ...


High Court Rules No TDS on Contractor Supplies: Classified as Sale of Goods, Not Works Contract u/s 194C.

October 11, 2013

Case Laws     Income Tax     HC

TDS u/s 194C - sales of goods or works contract - Contractor undertakes to supply elevators, furnishing material, fire fighting and fire detection system, air conditioning, etc. during the execution of contract of construction - No TDS on supply as sales of goods - HC

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