https://www.taxtmi.com/caselaws?id=18986 The court invalidated Circular No. 681 dated March 8, 1994, issued by the CBDT, expanding the scope of Section 194C of the Income-tax Act to include professional services, transport contracts, and advertising contracts. It held that Section 194C does not apply to professional services and transportation contracts involving only carriage of goods. Payments to advertising agencies for professional services were also deemed outside Section 194C. The circular was quashed for violating the Constitution and Section 194C, with writ petitions allowed and no costs awarded. en-us Mon, 20 Mar 1995 00:00:00 +0530 Tue, 03 Nov 2009 12:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18986 The court invalidated Circular No. 681 dated March 8, 1994, issued by the CBDT, expanding the scope of Section 194C of the Income-tax Act to include professional services, transport contracts, and advertising contracts. It held that Section 194C does not apply to professional services and transportation contracts involving only carriage of goods. Payments to advertising agencies for professional services were also deemed outside Section 194C. The circular was quashed for violating the Constitution and Section 194C, with writ petitions allowed and no costs awarded. Case-Laws Income Tax Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18986