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        Case ID :
        Income Tax

        TDS - printing of question papers - The purchase of pre-printed...

        Pre-printed question papers purchase is a sale, not work contract, affecting TDS u/s 194C(1) of Income Tax Act.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT
                                Note: It is a system-generated summary and is for quick reference only.
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