Section 194C Misapplied: TDS on Packing Material Purchase Annulled as Payments Not Work Contract Related.

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....TDS u/s 194C - purchase of packing material - Since, the assessee has discharged the burden that all these payments made by the assessee is not for any work contract the provision of section 194C of the Act is wrongly invoked by the lower authorities and therefore, the levy TDS made by the ld. AO is quashed - AT....