2013 (8) TMI 1082

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....er Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta This appeal is preferred against the judgment and order dated 26.11.2010 passed by the learned Tribunal in I.T.A.No.428/Hyd/2010 in relation to the assessment year 2006-2007 and sought to be admitted on the following suggested questions of law: (1) Whether in the facts and in the circumstances of the case, the Appellate Tribunal wa....

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....edominant object underlying the transaction of receiving the T-shirts and making the payments is largely for purchase of goods and even if there is some logo of the assessee printed on it, it would not change the nature of the transaction to works contract, so as to attract the provisions of Section 194C of the Income Tax Act. The learned Tribunal has also taken note of the decision of the Delhi H....