https://www.taxtmi.com/caselaws?id=164885 The Supreme Court held that Section 194C of the Income Tax Act does not apply when the transaction is not a "contract for carrying out works." The Court found the amendment inapplicable to the relevant period and dismissed the special leave petitions, affirming the High Court judgments. (2010 (8) TMI 839 - SC) en-us Tue, 17 Aug 2010 00:00:00 +0530 Mon, 05 May 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164885 The Supreme Court held that Section 194C of the Income Tax Act does not apply when the transaction is not a "contract for carrying out works." The Court found the amendment inapplicable to the relevant period and dismissed the special leave petitions, affirming the High Court judgments. (2010 (8) TMI 839 - SC) Case-Laws Income Tax Tue, 17 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164885