https://www.taxtmi.com/caselaws?id=177886 The Tribunal ruled in favor of the appellant, holding that the purchases of footwear with the specified logo "Khadim" were transactions of purchase and sale of goods, not subject to TDS under Section 194C of the Income Tax Act. The Tribunal emphasized that affixing the logo did not alter the nature of the transactions, following judicial precedents that similar transactions were not considered works contracts. The appellant's appeal was allowed, absolving them from liability to deduct tax on these purchases. en-us Fri, 12 May 2006 00:00:00 +0530 Thu, 21 Jan 2016 12:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177886 The Tribunal ruled in favor of the appellant, holding that the purchases of footwear with the specified logo "Khadim" were transactions of purchase and sale of goods, not subject to TDS under Section 194C of the Income Tax Act. The Tribunal emphasized that affixing the logo did not alter the nature of the transactions, following judicial precedents that similar transactions were not considered works contracts. The appellant's appeal was allowed, absolving them from liability to deduct tax on these purchases. Case-Laws Income Tax Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177886