https://www.taxtmi.com/caselaws?id=17708 The Supreme Court held that Circular No. 681 extending Section 194C of the Income-tax Act to transport contracts for mere carriage of goods was erroneous and illegal. The Court emphasized that the term "any work" in Section 194C includes various types of contracts beyond works contracts. The Circular's generalization was deemed invalid as the applicability of Section 194C depends on specific circumstances and agreements between parties. The writ petitions challenging the Circular were disposed of with a declaration of its illegality, with no costs awarded in the judgment. en-us Mon, 12 Feb 1996 00:00:00 +0530 Thu, 24 Sep 2009 12:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17708 The Supreme Court held that Circular No. 681 extending Section 194C of the Income-tax Act to transport contracts for mere carriage of goods was erroneous and illegal. The Court emphasized that the term "any work" in Section 194C includes various types of contracts beyond works contracts. The Circular's generalization was deemed invalid as the applicability of Section 194C depends on specific circumstances and agreements between parties. The writ petitions challenging the Circular were disposed of with a declaration of its illegality, with no costs awarded in the judgment. Case-Laws Income Tax Mon, 12 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17708