https://www.taxtmi.com/caselaws?id=121527 The Tribunal allowed the appeal filed by the assessee, ruling that the transactions in question were contracts for the sale of goods, not works contracts. Therefore, section 194C was deemed inapplicable, resulting in the assessee not being in default under section 201(1) or liable for interest under section 201(1A). en-us Thu, 05 Mar 2009 00:00:00 +0530 Tue, 31 Jul 2012 13:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121527 The Tribunal allowed the appeal filed by the assessee, ruling that the transactions in question were contracts for the sale of goods, not works contracts. Therefore, section 194C was deemed inapplicable, resulting in the assessee not being in default under section 201(1) or liable for interest under section 201(1A). Case-Laws Income Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121527