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    <title>Whether supply of printed material as per specification attracts TDS under section 194C</title>
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    <description>The Tribunal, relying on CBDT Circular No.715, characterised supply of printed materials made to purchaser&#039;s specifications as a contract of sale and concluded that TDS under section 194C did not apply; the Gujarat High Court found no infirmity in that reasoning and dismissed the department&#039;s appeals for want of any substantial question of law.</description>
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      <title>Whether supply of printed material as per specification attracts TDS under section 194C</title>
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      <description>The Tribunal, relying on CBDT Circular No.715, characterised supply of printed materials made to purchaser&#039;s specifications as a contract of sale and concluded that TDS under section 194C did not apply; the Gujarat High Court found no infirmity in that reasoning and dismissed the department&#039;s appeals for want of any substantial question of law.</description>
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