TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the CBDT circular could validly bring Advocates, Architects and Chartered Accountants within the scope of section 194C of the Income-tax Act, 1961.
Analysis: The Court followed its earlier decision that the expression "carry out any work" in section 194C does not extend to professional services of this nature. The circular could not enlarge the statutory scope by treating such professionals as persons covered by the provision.
Conclusion: The circular, to the extent it applied to Advocates, Architects and Chartered Accountants, was held to be ultra vires section 194C and was struck down.
TaxTMI 
TaxTMI 
