2006 (2) TMI 160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the following identically worded three questions in each of these appeals : "(a) Whether on the facts and circumstances of the case, the Tribunal is right in law in deleting demand raised by the Income-tax Officer (TDS), Valsad as per order under section 201(1) of the I.T.Act,1961 in respect of works contract of printed materials? (b) Whether on the facts and circumstances of the case, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re liable to deduct tax at source under section 194C of the Income Tax Act,1961 ("the Act") before making payment to the suppliers, and the assessee having failed to do so was liable under Sections 201 & 201(1A) of the Act to pay the amount and interest respectively as specified by the Assessing Officer. That the Tribunal had incorrectly come to the conclusion that this was a contract for sale of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... suppliers are not exclusively supplying such goods to the assessee. That the assessee does not give any printing contract and there is outright purchase, either by oral or written orders. 4. The Tribunal while passing the impugned order has placed reliance on Central Board of Direct Taxes Circular No.715 wherein it is stated by the Board that in a case of sale no deduction under section 194C o....