1994 (12) TMI 340

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....Bar Association as well as one of the Advocates questioning the circular issued by the CBDT governing section 194C of the Income-tax Act, 1961 ('the Act') whereby the CBDT purports to rope in several professionals like Advocates, Architects, Chartered Accountants, etc., into the net of section 194C of the Act. 2. It is unnecessary to refer to the contentions in detail. The various aspects....

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....s case (supra) and are already considered. Dictionary meaning cannot always dictate the scope of a word. In fact, the words 'carry out any work' in section 194C are the crucial words. The term 'contract' in section 194C(i) has been referred to a particular set of persons for the sake of convenience. 4. Mr. Pandey also referred to a decision of the Gujarat High Court in All Gujarat....