https://www.taxtmi.com/caselaws?id=18630 The court held that common carriers of goods by road are not liable to deduction of tax at source under section 194C of the Income-tax Act, 1961. The court found that the term "work" in the section should be interpreted narrowly to refer to the product or result of labor, excluding services like transportation. Therefore, the writ application was allowed, declaring that the provisions of section 194C are not applicable to common carriers of goods by road. en-us Mon, 14 Nov 1994 00:00:00 +0530 Sat, 31 Oct 2009 10:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18630 The court held that common carriers of goods by road are not liable to deduction of tax at source under section 194C of the Income-tax Act, 1961. The court found that the term "work" in the section should be interpreted narrowly to refer to the product or result of labor, excluding services like transportation. Therefore, the writ application was allowed, declaring that the provisions of section 194C are not applicable to common carriers of goods by road. Case-Laws Income Tax Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18630