https://www.taxtmi.com/caselaws?id=17429 The High Court considered a writ petition challenging Circular No. 681, dated March 8, 1994, requiring tax deduction at source for professionals. The Court aligned with the views of the Delhi and Madras High Courts, quashing the circular for the period up to June 30, 1995. The Court held that the circular's interpretation exceeded the scope of section 194C, and with the enactment of specific provisions from July 1, 1995, they would prevail. Consequently, the writ petition was allowed, and Circular No. 681 was quashed for the relevant period. en-us Tue, 17 Sep 1996 00:00:00 +0530 Tue, 22 Sep 2009 13:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17429 The High Court considered a writ petition challenging Circular No. 681, dated March 8, 1994, requiring tax deduction at source for professionals. The Court aligned with the views of the Delhi and Madras High Courts, quashing the circular for the period up to June 30, 1995. The Court held that the circular's interpretation exceeded the scope of section 194C, and with the enactment of specific provisions from July 1, 1995, they would prevail. Consequently, the writ petition was allowed, and Circular No. 681 was quashed for the relevant period. Case-Laws Income Tax Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17429