TDS Not Applicable on Printing Leaflets Expenses u/s 194J; Classified as Purchase with VAT Charged.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS u/s 194J - advertisement expenses as the assessee failed to deduct TDS - payment was made for printing of leaflet and thus it is in the nature of purchase and VAT has been charged by the seller of the goods - No TDS liability - AT....