https://www.taxtmi.com/caselaws?id=31380 The High Court upheld the Tribunal's decision that the supply of printed materials constituted a contract for sale, not a works contract. The Court agreed with the Tribunal's interpretation that tax deduction at source was not required under section 194C of the Income Tax Act for such transactions, based on Circulars issued by the CBDT. The appeals challenging the deletion of demands by the Income-tax Officer and interest were dismissed. en-us Tue, 21 Feb 2006 00:00:00 +0530 Sat, 08 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31380 The High Court upheld the Tribunal's decision that the supply of printed materials constituted a contract for sale, not a works contract. The Court agreed with the Tribunal's interpretation that tax deduction at source was not required under section 194C of the Income Tax Act for such transactions, based on Circulars issued by the CBDT. The appeals challenging the deletion of demands by the Income-tax Officer and interest were dismissed. Case-Laws Income Tax Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31380