M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER
ITA/162/2018HC Orissa29 Mar 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)
deposit TDS at the specified rates and sum. As per Clause (iv)(e) of
Explanation to Section 194C, 'work' shall include manufacturing or
supplying a product according to the requirement or specification of a
customer by using material purchased from such customer but does not
include manufacturing or supplying a product according to the requirement
or specification of a customer
