https://www.taxtmi.com/caselaws?id=220827 The Tribunal upheld the decision that payments made to printers for printing question papers were not subject to TDS under section 194C of the Income Tax Act. The Tribunal determined that the transactions constituted contracts for sale, not works contracts, based on the nature of the process followed by the assessee to maintain confidentiality in question paper setting and printing. The Revenue's appeals were dismissed, affirming the deletion of demands for TDS on payments to paper setters and printing presses for the relevant financial years. en-us Fri, 04 Jan 2013 00:00:00 +0530 Mon, 11 Feb 2013 06:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220827 The Tribunal upheld the decision that payments made to printers for printing question papers were not subject to TDS under section 194C of the Income Tax Act. The Tribunal determined that the transactions constituted contracts for sale, not works contracts, based on the nature of the process followed by the assessee to maintain confidentiality in question paper setting and printing. The Revenue's appeals were dismissed, affirming the deletion of demands for TDS on payments to paper setters and printing presses for the relevant financial years. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220827