1994 (7) TMI 353

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..... ia. 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 Income- tax Act, 1961 which was introduced with effect from 1 -4-1972. The Board .....

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..... ge 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 guidelines in regard to the applicability of the provisions of section 194C in t .....

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