Queries regarding TDS

Value of invoice?

Is it a only invoice in the FY ?

Paying to Individual or other ?

Since it is purchase of a Machinery there is no TDS in my view. There may be TDS depending on amount on labour charges paid for erection or installation of machinery

 TDS on Electric Transformer is fall in Plant & Machinery . So it is Asset then TDS is not required to be deducted .BUT if maintenance or Installation or labour charges are made on this Electric Transformer then TDS under section 194C may be come into the Picture