Purchase of material with logo is to be treated as a contract ...

Purchasing Logo-Printed Material: No Tax Deduction Required u/s 194C for Printed Material Payments.

December 23, 2011

Case Laws Income Tax AT

Purchase of material with logo is to be treated as a contract for sale or a works contract - assessee was not liable to deduct tax at source under section 194C on the payments made for purchase of printed material..... - AT

View Source

← Previous Next →

Purchase of material with logo is to be treated as a contract ...

Purchasing Logo-Printed Material: No Tax Deduction Required u/s 194C for Printed Material Payments.

December 23, 2011

Case Laws Income Tax AT

You may also like:

TDS u/s 194C - works contract - purchase of packing material with trade name, logo, particulars of product and other information printed on it - there is no works...

Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT

TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

TDS - Supply of printed tobacco packing material was a sale and could not be considered as a ‘works contract’ and tax was not required to be deducted u/s 194C - AT

Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

TDS u/s 194C - non-deduction of tax on the payment of supply of printed packing material - transaction on account of supply of printed packing material to the assessee...

Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

Sales tax set off as deduction u/s 43B - whether the set off or adjustment amounts to deemed payment? - When the assessee purchases raw materials, it is liable to pay...

The High Court held that the capital grant subsidy or viability gap funding provided by the National Highways Authority of India (NHAI) to its Concessionaires for...

The Supreme Court interpreted the definition of "purchase price" u/s 2(18) of the Gujarat Value Added Tax Act, 2003 (GVAT Act). It held that purchases on which value...

Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the...

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

CESTAT ruled printed thermal paper ATM rolls are classifiable under Chapter 49 (CETH 49019900) as products of printing industry rather than Chapter 48 (CETH 48119099)....

TDS u/s 194C - works contract - purchase of packing materials - The entire material of flexi packaging were purchased by the suppliers on their own and paid Excise Duty...

Depreciation on glow sign boards and oxygen gas cylinders was rejected by the Assessing Officer, holding that the transaction on the last day of the accounting year...

Quick Updates: