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Nipra Exports P.Ltd ( Now Known As Vipra ... vs Assessee on 23 October, 2013 cites

Commissioner Of Commercial Tax vs Dabar India Ltd. on 4 October, 1999

In the case of CIT Vs. Dabar India Ltd. 283 ITR 197, the High Court of Delhi has held that supply of corrugated boxes with some label printed on same to be made to assessee does not require any special skill or involve confidence or secrecy and the predominant object underlying contract is one for sale of goods which is outside the purview of section 194C of the Act.
Madhya Pradesh High Court Cites 2 - Cited by 7 - S Singh - Full Document

Bda Ltd. vs Income-Tax Officer (Tds) on 8 March, 2004

2.3 We have heard both the parties and perused the material on record on this issue. Section 194C provides that any person responsible for paying any sum to any resident for carrying out any work has an obligation to deduct tax at source on such payment. Thus, the crux of the issue is whether the expenditure incurred by the assessee on account of printing product catalogue and the telephone index is in furtherance of a contract for work or for sale/purchase of goods as it is an established legal position that section 194(c) would apply in the former and not in the latter case. As regards the decision of the Tribunal in the case of BDA Ltd. Vs. ITO (supra) relied on by the Ld.CIT(A), the Single Member Bench of the Tribunal has held that the payments made by the assessee for supply of printed labels utilized for pasting on the bottles is in the nature of works contract within the meaning of section 194C of the Act. It is pertinent to mention that the said decision relied by the Ld.CIT for his impugned decision has been reversed by the Hon'ble High Court of Bombay in Tax Appeal No. 44 of 2003 reported in [2006] 153 Taxman.com 386.
Bombay High Court Cites 16 - Cited by 54 - B H Marlapalle - Full Document

Sarvodaya Printing Press vs State Of Maharashtra on 4 March, 1994

As regards the decisions of the Hon'ble High Court of Bombay in the case of Sarvodaya Printing Press Vs State of Maharashtra 93 STC 387, and the Hon'ble Apex Court in the case of State of Tamil Nadu Vs Anandam Vishvanathan referred by the Ld.CIT(A), it is relevant to state that in both the cases, the High Court and the Supreme 3 ITA No. 5889/Mum/2011 M/s. Nipra Exports Pvt. Ltd.
Bombay High Court Cites 9 - Cited by 22 - Full Document

State Of Tamil Nadu vs Anandam Viswanathan on 24 January, 1989

As regards the decisions of the Hon'ble High Court of Bombay in the case of Sarvodaya Printing Press Vs State of Maharashtra 93 STC 387, and the Hon'ble Apex Court in the case of State of Tamil Nadu Vs Anandam Vishvanathan referred by the Ld.CIT(A), it is relevant to state that in both the cases, the High Court and the Supreme 3 ITA No. 5889/Mum/2011 M/s. Nipra Exports Pvt. Ltd.
Supreme Court of India Cites 13 - Cited by 84 - S Mukharji - Full Document
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