CHARTERED ACCOUNTANT
189 Points
Joined June 2008
I HAVE READ ONE JUDGEMENT FROM MUMBAI HIGH COURT, IN WHICH IT WAS DECIDED THAT, IF THE MAJOR ELEMENT OF CONTRACT IS FOR SALE OF GOODS AND PRINTING OF NAME OF THE COMAPNY IN CARTON BOXES ARE INCIDENTAL TO SUPPLY OF GOODS, TDS NEED NOT BE DEDUCTED.
iN YOUR CASE, MAJOR CONTRCT IS FOR SALE AND PRINTING IS JUST INCIDENTAL AND TRANSACTION IS IN THE NATURE OF SALE OF GOODS.
HOWEVER, LET US WAIT FOR OPINION FROM SOME MEMBERS