https://www.taxtmi.com/forum/issue?id=4115 Withholding tax applies only where payment is made under a contract for carrying out work or supply of labour by a resident contractor; a purchase of goods (here, bulk SMS acquired by quotation) does not amount to such a contract, and therefore the contractor-withholding obligation does not arise. en-us Thu, 03 May 2012 12:25:13 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4115 Withholding tax applies only where payment is made under a contract for carrying out work or supply of labour by a resident contractor; a purchase of goods (here, bulk SMS acquired by quotation) does not amount to such a contract, and therefore the contractor-withholding obligation does not arise. Discussion-Forum Income Tax Thu, 03 May 2012 12:25:13 +0530 https://www.taxtmi.com/forum/issue?id=4115