https://www.taxtmi.com/caselaws?id=37299 The Court dismissed the application seeking to quash certain annexes as illegal and without jurisdiction, and to direct a refund under the Income Tax Act. The petitioner, a public limited company, had disputed the applicability of Section 194C for deductions made to a contractor for loading cement bags. The Court held that the payments fell within the scope of Section 194C as they constituted work. It clarified that deductions should be made from the sum paid for work, not just income. The Court also upheld the constitutional validity of Section 194C, stating it did not violate the Constitution. The application was dismissed with no costs awarded. en-us Thu, 08 Mar 1979 00:00:00 +0530 Mon, 29 Mar 2010 10:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37299 The Court dismissed the application seeking to quash certain annexes as illegal and without jurisdiction, and to direct a refund under the Income Tax Act. The petitioner, a public limited company, had disputed the applicability of Section 194C for deductions made to a contractor for loading cement bags. The Court held that the payments fell within the scope of Section 194C as they constituted work. It clarified that deductions should be made from the sum paid for work, not just income. The Court also upheld the constitutional validity of Section 194C, stating it did not violate the Constitution. The application was dismissed with no costs awarded. Case-Laws Income Tax Thu, 08 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37299