Court Rules on TDS Default: Contract for Sale of Goods Not Subject to Section 194C or 194J Obligations. https://www.taxtmi.com/highlights?id=15950 Assessee in default u/s 201 - TDS u/s 194C or 194J - A contract, which is intended to be a contract for sale of goods [for delivery], cannot be construed as anything else but a contract of sale. - AT en-us Thu, 21 Nov 2013 16:19:43 +0530 Thu, 21 Nov 2013 16:19:43 +0530 TaxTMI RSS Generator Court Rules on TDS Default: Contract for Sale of Goods Not Subject to Section 194C or 194J Obligations. https://www.taxtmi.com/highlights?id=15950 Assessee in default u/s 201 - TDS u/s 194C or 194J - A contract, which is intended to be a contract for sale of goods [for delivery], cannot be construed as anything else but a contract of sale. - AT Highlights Income Tax Thu, 21 Nov 2013 16:19:43 +0530 https://www.taxtmi.com/highlights?id=15950