https://www.taxtmi.com/caselaws?id=254170 The ITAT upheld the CIT(A)'s decisions in favor of the assessee, ruling that the transactions for packing material and advertisement expenses were sales and not works contracts, hence not subject to TDS under Section 194C. Additionally, the ITAT directed the AO to delete the ad-hoc addition of Rs. 50,000/- as it was based on estimation without proper justification. The Revenue's appeal was dismissed, and the assessee's cross-objection was allowed, with the order pronounced on 31st March 2014. en-us Mon, 31 Mar 2014 00:00:00 +0530 Mon, 15 Dec 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254170 The ITAT upheld the CIT(A)'s decisions in favor of the assessee, ruling that the transactions for packing material and advertisement expenses were sales and not works contracts, hence not subject to TDS under Section 194C. Additionally, the ITAT directed the AO to delete the ad-hoc addition of Rs. 50,000/- as it was based on estimation without proper justification. The Revenue's appeal was dismissed, and the assessee's cross-objection was allowed, with the order pronounced on 31st March 2014. Case-Laws Income Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254170