Court held that since authorities below had not dealt with exclusionary part in Explanation (iv) to section 194C of the Act order was seta-side and, matter was to be remanded back for disposal afresh. (AY. 2012-13)
Kramski Stamping & Molding India (P.) Ltd. v. ACIT (2019) 106 taxmann.com 247/ 264 Taxman 26 (Mag.)/(2020) 180 DTR 225/ 313 CTR 345 (Mad.)(HC)
S. 194C : Deduction at source–Contractors-Composite sales invoice–Matter remanded. [S. 40(a)(ia), 194C(iv)]