THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

5. On going through all the three circulars it is apparent that where the contract is for supply of materials, viz., sale of materials, it cannot be termed to be a contract for work and labour and is not amenable to the provisions of section 194C of the Act 6. In the circumstances, the Tribunal having based its decision

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT