https://www.taxtmi.com/caselaws?id=272629 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of payments for packing material under section 194C of the Income Tax Act. Relying on a previous order and a Delhi High Court judgment, the Tribunal determined that the main purpose of purchasing packing material for packing goods was not altered by incidental printing, making section 194C inapplicable. Consequently, the revenue's appeals were dismissed, affirming the CIT(A)'s decision. en-us Wed, 18 Aug 2010 00:00:00 +0530 Thu, 10 May 2018 10:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272629 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of payments for packing material under section 194C of the Income Tax Act. Relying on a previous order and a Delhi High Court judgment, the Tribunal determined that the main purpose of purchasing packing material for packing goods was not altered by incidental printing, making section 194C inapplicable. Consequently, the revenue's appeals were dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272629