9911796707
TMI Blog2003 (9) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... f materials - The context of that provision shows that it is not dealing with professionals like lawyers, doctors, accountants, etc., and it does not refer to payment of fees to professionals like lawyers, chartered accountants, doctors, engineers, etc. - - - - - Dated:- 5-9-2003 - Judge(s) : M. KATJU., UMESHWAR PANDEV. JUDGMENT The judgment of the court was delivered by M. KATJU J.-This writ petition has been filed for a writ of certiorari to quash the impugned circular dated March 8, 1994, annexure 1, to the petition. Heard learned counsel for the parties. Petitioner No.1 is a registered body representing the Moradabad Chartered Accountants. Petitioner No.2 is a practicing advocate on the tax side at the Allahabad High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; or (g) any society registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India; or (h) any trust; or (i) any University established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956); or (j) any firm, shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to... (ii) in any other case, two per cent. of such sum as income-tax on income comprised therein." Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked cement bags from its plant into the truck and contracted to pay a certain amount. In that decision it was held that the word "any work" in section 194C does not refer to a works contract only and it is not confined to a works contract. According to the Supreme Court the word "work" used in section 194C(1) is wide enough to cover any work done in pursuance of a contract between a contractor and one of the bodies mentioned in that provision. A bare perusal of section 194C shows that the said provision really deals with contractors who are businessmen, e.g., building contractor, or contractor who does work of transportation or loading of goods, or for supply of materials. The context of that provision shows that it is not dealing with p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
