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1995 (5) TMI 7 - HC - Income TaxExtract: ....... In our view, the circular issued by the Board in so far as it provides that the transport contracts fall within the mischief of section 194C, is legal and valid. The challenge to this provision in the circular cannot be sustained. As a result, the writ petition is dismissed in limine. In the circumstances of the case, we make no order as to costs.
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