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1996 (9) TMI 46 - HC - Income TaxExtract: .......hese High Courts, I feel that the interpretation which the Central Board of Direct Taxes has taken is beyond the scope of section 194C. The circular is accordingly quashed in respect of the period up to June 30, 1995. Since the specific provisions have been enacted from July 1, 1995, they will be operative. The writ petition is accordingly allowed.
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