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2009 (3) TMI 8 - HC - Income TaxValidity of the CBDT circular No.681 dated 8/3/94 - said circular provides that all service contracts are covered u/s 194C – petitioner, a hotel - whether the services rendered by the petitioner to its customers is covered u/s 194C – as facilities/amenities made available by petitioner do not constitute ’work’ within the meaning of section 194C, consequently, the circular No.681 to the extent it holds that the services made available by a hotel are covered u/s 194C must be held to be bad in law
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