26 December 2013
A contract is for undertaking works of measurement of gauge of machines, WET fluorescent magnetic particle testing (W.F.M.T.) of turbine blades & fasteners of turbine casing, valves etc. The manpower is fully under control of contractor who come with their gadgets, take readings of testing and submit report.Some consumables are used in execution of their work but no property in goods is transferred. In such case, whether TDS should be deducted u/s 194-C or 194-J.
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