TDS u/s 194C Not applicable on Purchase of Packing Materials for which VAT is Already Paid: ITAT [Read Order]

By Sunayana Dhal - On October 6, 2023 3:00 pm - 2 mins read
TDS - Not applicable - Purchase - Packing Materials - VAT - Already Paid-ITAT-TAXSCAN

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the tax deducted at source (TDS) under Section 194C of the Income Tax Act, 1961 is not applicable on the purchase of the packing materials for which Value-Added Tax (VAT) has already been paid. A TDS survey under Section 133A(2A) of the Income…

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