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

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.

CA.Saibaburao Nanduri

Published in Income Tax
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