TDS liability u/s 194C - 'Contract for Sale' and not a 'Works ...

Case Laws Income Tax

April 6, 2024

TDS liability u/s 194C - 'Contract for Sale' and not a 'Works Contract' - Scope of the term "Work" - Seeking issue a Certificate u/s 197 r.w.s. 206(C)(9) for NIL Tax Deduction at Source (TDS) on all sales effected by the Petitioner/ Company - The burden of proof regarding the nature of transactions between the assessee and Hindustan Lever Limited (HUL) falls on the assessee. The court emphasizes the importance of providing sufficient documentation to support the claim that the transactions do not fall under Section 194C but rather under a different category, such as a contract for sale. - Ultimately, the court disposes of the writ petitions, indicating that the petitioner's claims are not legally tenable given their past treatment of payments from HUL and the lack of documents disputing the tax deductions made by HUL.

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TDS liability u/s 194C - 'Contract for Sale' and not a 'Works ...

Case Laws Income Tax

April 6, 2024

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