https://www.taxtmi.com/caselaws?id=71611 The Tribunal allowed the assessee's appeals, condoning the delay in filing due to financial difficulties and staff issues. It held that the supply of packing material with printing did not fall under section 194C, deeming the transactions as sales of goods rather than works contracts. The Tribunal also dismissed objections on the competence of CIT(A) to admit appeals against specific orders. The Revenue's cross objections were rejected, affirming the Tribunal's decision in favor of the assessee. en-us Mon, 13 Nov 2000 00:00:00 +0530 Tue, 26 Apr 2011 10:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71611 The Tribunal allowed the assessee's appeals, condoning the delay in filing due to financial difficulties and staff issues. It held that the supply of packing material with printing did not fall under section 194C, deeming the transactions as sales of goods rather than works contracts. The Tribunal also dismissed objections on the competence of CIT(A) to admit appeals against specific orders. The Revenue's cross objections were rejected, affirming the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71611