2006 (5) TMI 494

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....assessee against the order of CIT(A), XI, Kolkata dated 15.09.2005 for the assessment year 2004-2005. 2. The first ground raised in this appeal by the assessee reads as under: "That on the facts and circumstances of the case ld. CIT(A) was not justified in holding that purchase of footwear with specified logo "Khadim" amounting to ₹ 7.90 crores falls under the purview of sec....

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....he assessee did not deduct that tax thereon, he treated the assessee to be in default for non-deduction of tax at source u/s. 194C of the Act amounting to ₹ 91,91,301/- alone with interest u/s. 201(1) of the Act thereon amounting to ₹ 11,38,956/-. 4. On appeal the CIT(A) found that the purchase amounting to ₹ 38.39 crores was without the logo of the assessee and, therefore, he h....

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....erefore, stated that merely because in some of the footwear purchased by the assessee, the logo of the assessee was affixed, it would not amount to works contract. In support of his contention, he has relied upon the following decisions : - CIT vs. Dabur India Ltd. 198 CTR 375 (Del) Wadilal Dairy International Ltd. vs. ACIT 81 ITD 238 (Pune) DCIT vs. Reebok India Company 100 TTJ 976 5. Ld. DR ....

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....milar issue in the case of Wadilal Dairy International Ltd. (supra) and held that the purchase of packing material as per assessee's specification on which printing was also done by the manufacturer of packing material is not work contract within the meaning of Sec. 194c. In the case of Reebok India Company (supra) the ITAT Delhi "F" Bench came to a conclusion that - "Outsourci....