https://www.taxtmi.com/caselaws?id=71854 The Tribunal held that the supply of printed packing material constituted a works contract under Section 194C of the IT Act, requiring TDS deduction. The Tribunal overturned the CIT(A)'s decision, reinstating the AO's demand under Section 201(1) for short deduction and interest under Section 201(1A). The Tribunal emphasized the specialized nature of the printed material and its composite charges, aligning with the Bombay High Court's precedent. Consequently, the Revenue's appeal was successful, affirming the demand and interest imposed on the assessee. en-us Thu, 17 Apr 2003 00:00:00 +0530 Wed, 27 Apr 2011 14:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71854 The Tribunal held that the supply of printed packing material constituted a works contract under Section 194C of the IT Act, requiring TDS deduction. The Tribunal overturned the CIT(A)'s decision, reinstating the AO's demand under Section 201(1) for short deduction and interest under Section 201(1A). The Tribunal emphasized the specialized nature of the printed material and its composite charges, aligning with the Bombay High Court's precedent. Consequently, the Revenue's appeal was successful, affirming the demand and interest imposed on the assessee. Case-Laws Income Tax Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71854