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Income Tax - Highlights / Catch Notes

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TDS u/s 194C - works contract - purchase of packing materials - ...

Case Laws     Income Tax

November 17, 2023

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 and VAT - It is a case of sale and not “works contract” and section 194C will not be applicable - AT

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