No Sec. 194C TDS on purchase of packing material if no job work was assigned to suppliers

IT: Where assessee, engaged in business of manufacture of coconut oil, spices, mustard oil and other grocery items, purchased packing materials from suppliers, in view of fact that assessee had not given any job work to suppliers of packing material and right of ownership of packing material was transferred to assessee only when it was purchased from suppliers, there was no obligation to deduct tax at source under sec. 194C

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