TMI Blog1996 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... re is nothing in the sub-section which could make us hold that the contract to carry out a work or the contract to supply labour to carry out a work should be confined to works contract". On the basis of this observation the provision of section 194C of the Income-tax Act, 196 1, was sought to be applied to professionals. The grievance of the petitioner is that it is contrary to the provisions of the Act. The arguments of both learned counsel for the parties have been heard. This matter was considered by the Bombay, Gujarat, Delhi and Madras High Courts in respect of professionals though the controversy for the transporters, etc., is not before me and this judgment is restricted to the deduction of tax for professionals. Section 194J ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrying out any work in pursuance of a contract between the contractor and (a) the Central Government or any State Government, or (b) any local authority ; or (c) any corporation established by or under a Central, State or Provincial Act ; or (d) any company ; or (e) any co-operative society ; or (f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both ; or (g) any society registered under the Societies Registration Act, 1860, or under any law corresponding to that Act in force in any part of India or (h) any trust. This pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3] 201 ITR 435 that the circular dated March 8, 1994, was issued. In the judgment of Associated Cement Co. Ltd. [1993] 201 ITR 435 (SC) the following observations were made by the apex court : " Thus, when the percentage amount required to be deducted under the sub-section as income-tax is on the sum credited to the account of or paid to a contractor in pursuance of a contract for carrying out a work or supplying labour for carrying out a work, of any of the organisations specified therein, there is nothing in the sub-section which could make us hold that the contract to carry out a work or the contract to supply labour to carry out a work should be confined to 'works contract' as was argued on behalf of the appellant. We see no reason to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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