https://www.taxtmi.com/caselaws?id=121549 The Tribunal ruled that the transactions were contracts for the sale of goods, not works contracts, thus Section 194C of the Income Tax Act was inapplicable. Consequently, the assessee was not liable for tax deduction at source (TDS) or interest under Section 201(1A). The assessee's appeals were allowed, and the revenue's appeals were dismissed. en-us Wed, 25 Feb 2009 00:00:00 +0530 Wed, 17 Apr 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121549 The Tribunal ruled that the transactions were contracts for the sale of goods, not works contracts, thus Section 194C of the Income Tax Act was inapplicable. Consequently, the assessee was not liable for tax deduction at source (TDS) or interest under Section 201(1A). The assessee's appeals were allowed, and the revenue's appeals were dismissed. Case-Laws Income Tax Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121549