Section 194C amendment applied to the relevant period, with no substantial question of law arising from concurrent findings.

Concurrent findings held that the amended Section 194C of the Income-tax Act, effective from 1 October 2004, applied to the relevant period from 1 October 2004 to 31 March 2005. No legal infirmity or debatable issue was shown to displace those findings, so no substantial question of law arose.

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Issues: (i) Whether any substantial question of law arose from the concurrent finding that Section 194C of the Income-tax Act, 1961, as amended with effect from 1 October 2004, applied to the relevant period.

Issue (i): Whether any substantial question of law arose from the concurrent finding that Section 194C of the Income-tax Act, 1961, as amended with effect from 1 October 2004, applied to the relevant period.

Analysis: The concurrent findings recorded that the amended provision applied for the period from 1 October 2004 to 31 March 2005. No legal infirmity or debatable question was shown to disturb those findings.

Conclusion: No substantial question of law arose.

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