https://www.taxtmi.com/caselaws?id=443287 The Tribunal allowed the appeals of the assessee for all the assessment years involved, holding that the provisions of section 194C were not applicable to the purchases of packing material. Therefore, the levy of TDS and consequent tax and interest imposed under sections 201(1) and 201(1A) was quashed. The decision in the lead case (ITA No. 321/JPR/2023) was applied mutatis mutandis to the other appeals (ITA Nos. 322 to 325/JPR/2023). en-us Mon, 18 Sep 2023 00:00:00 +0530 Wed, 20 Sep 2023 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443287 The Tribunal allowed the appeals of the assessee for all the assessment years involved, holding that the provisions of section 194C were not applicable to the purchases of packing material. Therefore, the levy of TDS and consequent tax and interest imposed under sections 201(1) and 201(1A) was quashed. The decision in the lead case (ITA No. 321/JPR/2023) was applied mutatis mutandis to the other appeals (ITA Nos. 322 to 325/JPR/2023). Case-Laws Income Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443287