https://www.taxtmi.com/caselaws?id=9609 The court ruled in favor of the taxpayer, affirming that the contract for the supply of corrugated boxes with printed labels primarily constituted a sale of goods rather than a contract for work and labor. The court relied on precedent to determine that the dominant object of the contract was the transfer of property in the form of goods, exempting it from the provisions of section 194C of the Income-tax Act, 1961. The case was dismissed as the court found no substantial question of law, upholding the Tribunal's decision regarding the nature of the contract. en-us Thu, 25 Aug 2005 00:00:00 +0530 Tue, 16 Oct 2018 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9609 The court ruled in favor of the taxpayer, affirming that the contract for the supply of corrugated boxes with printed labels primarily constituted a sale of goods rather than a contract for work and labor. The court relied on precedent to determine that the dominant object of the contract was the transfer of property in the form of goods, exempting it from the provisions of section 194C of the Income-tax Act, 1961. The case was dismissed as the court found no substantial question of law, upholding the Tribunal's decision regarding the nature of the contract. Case-Laws Income Tax Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9609