1994 (7) TMI 353

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....h for the Petitioner. M.J. Thakore for the Respondent. JUDGMENT Balia. J. - In all these four petitions, a short common question has been raised. Hence, they are being disposed of by this common judgment. Relevant facts may be noticed as under. 2. Regarding ambit and scope of deduction of income-tax at source from the amount paid to a contractor in terms of section 194C of the Incom....

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....s been made effective from 1-4-1994, which is the subject-matter of challenge in these petitions. It is the contention of the petitioners in all these cases that the Board had no jurisdiction to issue circular of the nature, which is in question, for interpreting the provisions of the Act in this manner. 4. It may be noticed that the circular clearly states that it is being issued only as guide....