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of ITAT adjudicated a tax dispute involving TDS liability under Section 194C. The tribunal examined two key issues: (1) food supply bills and (2) business promotion expenses. For food supply transactions, the tribunal determined that GST-subjected food packet supplies do not constitute a service contract, thus Section 194C does not apply. Regarding business promotion expenses, the tribunal referenced a precedent from Ratnagiri Impex Private Limited, which clarified that certain customer facilities do not constitute 'work' under Section 194C. Consequently, the tribunal allowed the assessee's grounds, quashing disallowance of expenses and holding that TDS provisions were not applicable to the specific transactions in question.
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