Payments for Apparel and Goods Not a 'Works Contract' u/s 194C; No TDS Required.

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....TDS u/s 194C - payments to several vendors in relation to its procurements from them, consisting of apparels/ clothes/ footwear/ goods manufactured by these vendors - ‘works contract’ v/s ‘purchase of goods’ - The provisions of Section 194C were not applicable, and more particularly the agreement did not fall within the definition of ‘works contract’ - AT....