No sec. 194C TDS where major part of materials was purchased from third parties for job work

INCOME TAX: Where assessee made payments to 'S' Ltd. for alleged job work of electro-plating undertaken by said company on copper rolls sent by assessee, in view of fact that major part of materials viz., gold and nickel for undertaking job work was purchased by 'S' Ltd., from third parties and not from assessee and for which a composite sale invoice was issued, issue relating to applicability of provisions of section 194C in respect of payments in question was to be remanded back for disposal a

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