Are provisions of section 194 C applicable in case of payment being made by a school to an uniform supplier who supplies uniforms to the students ,made and designed as per specification given by the school. The uniform also has the logo of the school
25 August 2011
Yes..... As evident school only gives contract to design school uniforms while the supplier supplies uniforms to the students...Hence it is not purchase transaction for school and so Section 194C shall apply..
CAclubindia
