https://www.taxtmi.com/caselaws?id=19796 The court held that Section 194C does not apply to contracts solely for the carriage of goods without additional services. The CBDT Circular No. 681 of 1994, requiring tax deduction for such transport contracts, was deemed illegal. The court found the circular's interpretation of "any work" beyond the scope of Section 194C and inconsistent with prior interpretations. The writ petition was allowed, the circular was invalidated, and no costs were awarded. The court also rejected a request to stay the order's operation. en-us Fri, 29 Jul 1994 00:00:00 +0530 Mon, 09 Nov 2009 17:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19796 The court held that Section 194C does not apply to contracts solely for the carriage of goods without additional services. The CBDT Circular No. 681 of 1994, requiring tax deduction for such transport contracts, was deemed illegal. The court found the circular's interpretation of "any work" beyond the scope of Section 194C and inconsistent with prior interpretations. The writ petition was allowed, the circular was invalidated, and no costs were awarded. The court also rejected a request to stay the order's operation. Case-Laws Income Tax Fri, 29 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19796