https://www.taxtmi.com/forum/issue?id=108646 Applicability of TDS under contract payment rules is questioned where a principal supplies Material A to a job worker who supplements it with Material B and performs processing under the principal's specification; the core issue is whether payments to the job worker constitute contract receipts subject to withholding when both parties supply inputs. Separate questions concern whether excise duty is chargeable on the output given mixed inputs, and the applicable Works Contract Tax rate for acid slurry and creditability of WCT to the principal in West Bengal. en-us Sat, 23 May 2015 15:16:22 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108646 Applicability of TDS under contract payment rules is questioned where a principal supplies Material A to a job worker who supplements it with Material B and performs processing under the principal's specification; the core issue is whether payments to the job worker constitute contract receipts subject to withholding when both parties supply inputs. Separate questions concern whether excise duty is chargeable on the output given mixed inputs, and the applicable Works Contract Tax rate for acid slurry and creditability of WCT to the principal in West Bengal. Discussion-Forum Income Tax Sat, 23 May 2015 15:16:22 +0530 https://www.taxtmi.com/forum/issue?id=108646