https://www.taxtmi.com/caselaws?id=12051 Pre-amendment section 194C applied to payments to contractors for specified "work" and did not cover mere carriage of goods by motor transport. Circular No. 681 could not expand that statutory scope by requiring tax deduction at source from transport charges. The Finance Act, 1995 amendment extending the provision to transportation operated prospectively and could not retrospectively validate an earlier circular that exceeded section 194C. Accordingly, tax deduction at source could not be required for mere goods transportation under the pre-amendment provision. en-us Tue, 02 Jul 2002 00:00:00 +0530 Tue, 16 Feb 2010 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12051 Pre-amendment section 194C applied to payments to contractors for specified "work" and did not cover mere carriage of goods by motor transport. Circular No. 681 could not expand that statutory scope by requiring tax deduction at source from transport charges. The Finance Act, 1995 amendment extending the provision to transportation operated prospectively and could not retrospectively validate an earlier circular that exceeded section 194C. Accordingly, tax deduction at source could not be required for mere goods transportation under the pre-amendment provision. Case-Laws Income Tax Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12051