2010 (8) TMI 839

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....es, purchase orders as well as the challans indicating payment of excise duty, we are of the view that there is no material on record to indicate that the transaction in question is a "contract for carrying out works". Hence, Section 194C of the Income Tax Act, 1961, [`Act', for short] is not attracted. Our attention, in fact, is invited to the amendment in Section 194C of the Act vide Finance....