https://www.taxtmi.com/caselaws?id=247219 The High Court, following a precedent set by the Supreme Court, ruled in favor of the assessees in a case concerning the interpretation of Section 194C of the Income Tax Act regarding payments for SIM and scratch cards. The Court determined that the transactions for the supply of these cards did not constitute a works contract under the Act, as the assessees did not provide any material to the manufacturers/suppliers. Consequently, the appeals filed by the revenue were dismissed, with both substantial questions of law decided in favor of the assessees. en-us Fri, 11 Apr 2014 00:00:00 +0530 Thu, 19 Feb 2015 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247219 The High Court, following a precedent set by the Supreme Court, ruled in favor of the assessees in a case concerning the interpretation of Section 194C of the Income Tax Act regarding payments for SIM and scratch cards. The Court determined that the transactions for the supply of these cards did not constitute a works contract under the Act, as the assessees did not provide any material to the manufacturers/suppliers. Consequently, the appeals filed by the revenue were dismissed, with both substantial questions of law decided in favor of the assessees. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247219