https://www.taxtmi.com/caselaws?id=184825 The High Court dismissed the writ petition, ruling that the petitioner must deduct TDS on payments to transport operators under Section 194C. The court upheld Circular No. 681 issued by the CBDT, stating it was within the Board's jurisdiction and consistent with the Supreme Court's interpretation of "any work." Additionally, the court clarified that Explanation III to Section 194C is clarificatory and applies retrospectively. en-us Wed, 09 Apr 1997 00:00:00 +0530 Thu, 21 Jul 2016 17:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184825 The High Court dismissed the writ petition, ruling that the petitioner must deduct TDS on payments to transport operators under Section 194C. The court upheld Circular No. 681 issued by the CBDT, stating it was within the Board's jurisdiction and consistent with the Supreme Court's interpretation of "any work." Additionally, the court clarified that Explanation III to Section 194C is clarificatory and applies retrospectively. Case-Laws Income Tax Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184825