https://www.taxtmi.com/caselaws?id=11570 The High Court of Allahabad interpreted Section 194C of the Income-tax Act, 1961, ruling that the deduction of tax at source for payments to contractors and sub-contractors does not apply to professionals providing services like lawyers, accountants, and doctors. The court emphasized that the term "contractor" in the provision refers to business-oriented contractors engaged in specific types of work, excluding professionals. The court overturned a circular extending Section 194C to professionals, citing previous decisions and concluding in favor of the petitioners without costs awarded. en-us Fri, 05 Sep 2003 00:00:00 +0530 Sat, 30 Jan 2010 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11570 The High Court of Allahabad interpreted Section 194C of the Income-tax Act, 1961, ruling that the deduction of tax at source for payments to contractors and sub-contractors does not apply to professionals providing services like lawyers, accountants, and doctors. The court emphasized that the term "contractor" in the provision refers to business-oriented contractors engaged in specific types of work, excluding professionals. The court overturned a circular extending Section 194C to professionals, citing previous decisions and concluding in favor of the petitioners without costs awarded. Case-Laws Income Tax Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11570