https://www.taxtmi.com/caselaws?id=19293 The court quashed Circular No. 666 dated October 8, 1993, and Circular No. 681 dated March 8, 1994, which extended the scope of section 194C of the Income-tax Act, 1961, beyond its intended limits. It held that professional services and service contracts not involving work are not covered by section 194C. The court emphasized that professionals like lawyers and doctors are engaged for their expertise, not as contractors. The decision was based on the misinterpretation of the Supreme Court's judgment in Associated Cement Co. Ltd. [1993] 201 ITR 435 (SC). en-us Mon, 27 Mar 1995 00:00:00 +0530 Thu, 05 Nov 2009 12:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19293 The court quashed Circular No. 666 dated October 8, 1993, and Circular No. 681 dated March 8, 1994, which extended the scope of section 194C of the Income-tax Act, 1961, beyond its intended limits. It held that professional services and service contracts not involving work are not covered by section 194C. The court emphasized that professionals like lawyers and doctors are engaged for their expertise, not as contractors. The decision was based on the misinterpretation of the Supreme Court's judgment in Associated Cement Co. Ltd. [1993] 201 ITR 435 (SC). Case-Laws Income Tax Mon, 27 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19293