The company X Ltd is a mediator i.e the customer gives the orders to X ltd about thier requirements for the commodity. Then X Ltd based on the customers requirements calls suppliers (who they know have the capacity and technology to carry out the job) of that product and has a meeting explaining the commodity and the specifications it requires from the suppliers. The suppliers then do research and testing to see whether the alterations or changes to their product are possible. Then they come back and give their quotations. Based on which supplier gives most cost benefits X ltd gives the order. The bill raised by the supplier is inclusive of the designing and engineering expenditure incurred by him i.e research. All purchases made by X Ltd are of the same type (not same product or industry but depending on requirement of customer) Hence treating all the purchases made by X Ltd as special contracts (as they are independantly different). Should X Ltd deduct TDS for that portion of the bill or for the whole bill?
Note: X Ltd's demand for a product has no limit i.e it can be any product depending on the customers requirements.
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