https://www.taxtmi.com/caselaws?id=32651 The court ruled that services provided by hotels, such as accommodation and amenities, do not fall under the definition of "carrying out any work" as per Section 194C of the Income Tax Act, 1961. Therefore, Circular No. 681, which mandated tax deduction at source for hotel services, was deemed contrary to the law. The petition was allowed, and Circular No. 681 was quashed regarding tax deductions for payments made by hotel customers. en-us Fri, 06 Mar 2009 00:00:00 +0530 Wed, 01 Sep 2010 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32651 The court ruled that services provided by hotels, such as accommodation and amenities, do not fall under the definition of "carrying out any work" as per Section 194C of the Income Tax Act, 1961. Therefore, Circular No. 681, which mandated tax deduction at source for hotel services, was deemed contrary to the law. The petition was allowed, and Circular No. 681 was quashed regarding tax deductions for payments made by hotel customers. Case-Laws Income Tax Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32651