Deduction of tax at source u/s 194C ::

Court :
High Court

Brief :
Held by the Hon"ble court that printing of labels on corrugated boxes did not require any special skill or involve any confidence or secrecy. In the circumstances, the predominant object of the contract was one of sale of goods which took the contract out of the purview of section 194C of the Income-tax Act, 1961.

Citation :
C.I.T. Vs. Dabur India Limited

Deduction of tax at source u/s 194C C.I.T. Vs. Dabur India Limited 8/25/2005 (2006) 283 ITR 197 (Delhi) Case Fact: Whether agreement for supply of corrugated boxes with labels printed on them liable for tax deduction at source? Decision: Held by the Hon"ble court that printing of labels on corrugated boxes did not require any special skill or involve any confidence or secrecy. In the circumstances, the predominant object of the contract was one of sale of goods which took the contract out of the purview of section 194C of the Income-tax Act, 1961.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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