Shri Antony D. Mundackal Versus The Assistant Commissioner of Income-tax - Income Tax - ITAT COCHIN - Tri - Non-deduction of tax at source - Polishing charges paid - Held that - As per the circular No.433 issued by the CBDT dated 25-09-1985 - The provisions of sec. 194C are wide enough to cover oral contracts also - The intention of the appellant as well as the parties who did the job work is not to purchase/sale of material but that of getting job work of anodizing done - Provisions of sec. 194................................... Income Tax - Case Laws
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