Deduction of tax at source u/s 194C ::
Last updated: 07 September 2007
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
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CA.Saibaburao Nanduri
Published in Income Tax
Views : 65
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