https://www.taxtmi.com/caselaws?id=777934 ITAT KOLKATA held that two separate contracts-one for supply of plant, machinery and materials and another for erection/setting up (works contract)-were distinct, and dependency between them did not convert them into a composite works contract attracting TDS under s.194C for the supply component. The assessee had deducted TDS on the works contract payments; the finding of assessee in default under ss.201(1)/(1A) was set aside. Appeal allowed; assessee not an assessee in default. en-us Wed, 15 Jan 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777934 ITAT KOLKATA held that two separate contracts-one for supply of plant, machinery and materials and another for erection/setting up (works contract)-were distinct, and dependency between them did not convert them into a composite works contract attracting TDS under s.194C for the supply component. The assessee had deducted TDS on the works contract payments; the finding of assessee in default under ss.201(1)/(1A) was set aside. Appeal allowed; assessee not an assessee in default. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777934