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Income Tax - Highlights / Catch Notes

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TDS u/s 194C - supply of sachets of specification to the effect ...


High Court Rules Sachet Supply as Sales Contract, Not Works Contract, u/s 194C; No TDS Deduction Required.

October 31, 2013

Case Laws     Income Tax     HC

TDS u/s 194C - supply of sachets of specification to the effect that the sachets should have emblem, logo, name, quantity and price, etc., printed on the sachets - works contract or sales contract - held as sales contract - no TDS - HC

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