https://www.taxtmi.com/caselaws?id=20030 The court concluded that section 194C of the Income-tax Act, 1961 does not apply to payments for professional services. Circular No. 681, dated March 8, 1994, was deemed illegal and without jurisdiction. The writ petition was allowed, and the rule was made absolute in favor of the petitioners, with no order as to costs. en-us Thu, 14 Jul 1994 00:00:00 +0530 Wed, 15 Feb 2012 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20030 The court concluded that section 194C of the Income-tax Act, 1961 does not apply to payments for professional services. Circular No. 681, dated March 8, 1994, was deemed illegal and without jurisdiction. The writ petition was allowed, and the rule was made absolute in favor of the petitioners, with no order as to costs. Case-Laws Income Tax Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20030