https://www.taxtmi.com/highlights?id=72122 TDS u/s 194C - purchase of packing material - Since, the assessee has discharged the burden that all these payments made by the assessee is not for any work contract the provision of section 194C of the Act is wrongly invoked by the lower authorities and therefore, the levy TDS made by the ld. AO is quashed - AT en-us Wed, 20 Sep 2023 14:26:38 +0530 Wed, 20 Sep 2023 14:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72122 TDS u/s 194C - purchase of packing material - Since, the assessee has discharged the burden that all these payments made by the assessee is not for any work contract the provision of section 194C of the Act is wrongly invoked by the lower authorities and therefore, the levy TDS made by the ld. AO is quashed - AT Highlights Income Tax Wed, 20 Sep 2023 14:26:38 +0530 https://www.taxtmi.com/highlights?id=72122