Reebok India 306 ITR 124 (Del)

Section 194C TDS does not apply to contract manufacturing agreements

CIT vs. Silver Oak Laboratories P. Ltd (Supreme Court) CLR Editorial Notes: The assessee in this case related to Section 194C, is a manufacturer of pharmaceutical products. The assessee entered into various agreements with multiple manufacturers who manufactured items according to the specifications provided by the assessee. The Assessing Officer held that the transaction between… Read More

Tags: 201(1)201(1A)AppealHigh CourtIndiaManufacturingReebok India 306 ITR 124 (Del)Section 194CSupreme Court

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