Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Assessee in default u/s 201 - TDS u/s 194C or 194J - A contract, which is intended to be a contract for sale of goods [for delivery], cannot be construed as anything else but a contract of sale. - AT