said circular provides that all service contracts
are covered under section 194C of the Income Tax Act,
1961 ('Act' for short ... required to deduct income tax at the rate
specified in section 194C of the Act.
2. The petitioner No.1 company operates a
number
expression 'any work' for the purpose of Section 194C of the
Act. The assessee has an agreement with a third party ... work' and tax was
deductible at source under Section 194C . The appeal by the
Revenue raises the following substantial question of law :
" Whether
salaries. Therefore, the provisions of
tax deduction at source under Section 194C of the Act would not
apply and consequently no occasion to invoke Section ... petitioner in respect of radiography and labour
charges paid under Section 194C of the Act. In the circumstances,
the amount of Rs.4.08 lacs
under Sections 192 to 194 , Section 194A , Section 194B , Section 194BB , Section 194C , Section 194D , Section 194E , Section 195 and Section 196A , the assessee shall
Sections 192 to 194 , Section 194A , Section 194B , Section 194BB , Section 194C , Section 194D and Section 195 and paid to the Central Government shall
called upon to consider similar
provisions contained in Section 194C of the Act under which a person
responsible to make payment to a contractor
